AO is “Prescribed Income Tax Authority” to issue Notices u/s 143(2) and 142(1): Delhi HC [Read Order]

The Petitioner sought to challenge the jurisdiction and powers exercisable by the Assessing Officer
Income Tax - Delhi High Court - Delhi HC - Income Tax Authority - section 143(2) - TAXSCAN

The Delhi High Court recently dismissed a petition challenging Notices issued by the Assistant Commissioner of Income Tax under Sections 143(2) and 142(1) of the Income Tax Act, 1961, affirming the stature of an Assessing Officer ( AO ) as a “Prescribed Income Tax Authority” authorized to issue the above-mentioned Notices under the Act and…

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