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TMI Blog2024 (10) TMI 1485X X X X Extracts X X X X X X X X Extracts X X X X ..... so indicates the same. Revenue also referred to Section 12E of the Income-Tax Rules, 1962 (hereafter the Rules) which expressly provides that the Central Board of Direct Taxes (hereafter the CBDT) can authorise an Income-tax Officer to act as a prescribed authority under Section 143 (2) of the Act. In the present case, the CBDT had issued a notification dated 12.05.2022 and 28.05.2022, in exercise of powers under Rule 12E of the Rules, and had authorised the Assistant Commissioner of Income Tax/ Deputy Commissioner of Income Tax (International Taxation), Circle-1(1)(1) Delhi to act as the prescribed income-tax authority for the purpose of issuance of notice u/s 143 (2) of the Act. In the present case, the impugned notice under Section 143 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;BLE MS. JUSTICE SWARANA KANTA SHARMA For the Petitioner Through: Mr. N.P. Sahni and Mr. Kumar Abbas, Advocates For the Respondents Through: Mr. Vipul Agrawal, Senior Standing counsel with Mr. Gibran Naushad and Ms. Sakashi Shairwal, Junior Standing Counsels. VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, impugning a notice dated 23.06.2024 issued under Section 143 (2) of the Income Tax Act, 1961 (hereafter the Act). The petitioner also impugns notices dated 10.07.2024 and 06.09.2024, issued under Section 142 (1) of the Act in respect of the assessment year 2023-24. According to the petitioner, the said notices have been issued without jurisdiction. 2. The petitioner s challenge to the notice dated 23.06.2024, iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im, on a date to be specified therein, either to attend the office of the Assessing Officer or to produce, or cause to be produced before the Assessing Officer any evidence on which the assessee may rely in support of the return: Provided that no notice under this sub-section shall be served on the assessee after the expiry of three months from the end of the financial year in which the return is furnished. 5. It is apparent from the above, that a notice under Section 143 (2) of the Act can be issued by the Assessing Officer or the prescribed income-tax authority, as the case may be . 6. Mr. Sahni, learned counsel appearing for the petitioner submits that the expression as the case may be clearly indicates that in case, where the jurisdicti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax/ Deputy Commissioner of Income Tax (International Taxation), Circle-1(1)(1) Delhi to act as the prescribed income-tax authority for the purpose of issuance of notice under Section 143 (2) of the Act. The said notification is reproduced below: NOTIFICATION S.O. 2432(E) [NO. 56/2022 /F.NO. 225/91/2022/1TA-II], DATED 28-5-2022 In exercise of powers conferred under sub-section (2) of section 143 of Income-tax Act, 1961 (43 of 1961) (the Act), read with Rule 12E of the Income-tax Rules, 1962, and in supersession of Notification No. 25/2021/F.No. 187/3/2020-ITA-I, dated 31-3-2021, the Central Board of Direct Taxes hereby authorises the Assistant Commissioner of Income Tax/ Deputy Commissioner of Income Tax (International Taxation), Circle -1(1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned notices dated 10.07.2024 and 06.09.2024 under Section 142 (1) of the Act or that the same are beyond the period of limitation. 14. Once it is accepted that the AO has the jurisdiction to issue a notice under Section 143 (2) of the Act which is also the contention of the petitioner in this case the AO cannot be faulted for proceeding to complete the assessment. 15. Mr. Sahni, at this stage, also submits that there is an issue as to the jurisdiction of the AO as well, as in terms of Section 144B of the Act, the assessments are now required to be completed only by the NaFAC. However, he concedes that no such ground has been urged in this petition. In view of the above, we do not consider it apposite to address the same. 16. The peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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