Rule 12E of Income Tax Rules does not confine CBDT’s powers to only authorize NFAC Officers for purposes u/s 142(1): Delhi HC [Read Order]
The Delhi High Court was hearing a matter challenging the jurisdiction of an Assessing Officer to issue Notices under Sections 143(2) and 142(1) of the Income Tax Act, 1961
The Delhi High Court recently dismissed a Petition citing that Rule 12E of the Income Tax Rules, 1962 does not mandate the Central Board of Direct Taxes ( CBDT ) to appoint only Officers from the National Faceless Assessment Centre ( NFAC ) as the ‘Prescribed Income Tax Authority’ for the purposes of Inquiry Before…
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