CBDT authorises ‘ACIT/DCIT (IT), Circle-1(1)(1), Delhi’ as ‘Prescribed Authority’ for issuing Section 143(2) notice

The Central Board of Direct Taxes (CBDT) vide Notification No. F. No. 225/91/2022 dated 28th May 2022 authorised ‘ACIT/DCIT (IT), Circle-1(1)(1), Delhi’ as ‘Prescribed Authority’ for issuing Section 143(2) notice.

The Notification is Given Below:

S.O. 2432(E).— 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 31.03.2021, the Central Board of Direct Taxes hereby authorises the Assistant Commissioner of Income Tax/ Deputy Commissioner of Income Tax (International Taxation), Circle -1(1)(1), Delhi to act as the ‘Prescribed Income-tax Authority’ for the purpose of issuance of notice under sub-section (2) of section 143 of the Act.

2. This Notification shall come into force from the date of publication in the Official Gazette.

For Official Notification Download PDF Given Below: