CBDT authorizes Assistant & Deputy Commissioner of Income Tax to act as 'Prescribed Income-tax Authority' under Section 143(2)

Last updated: 31 May 2022

Notice Date : 28 May 2022

MINISTRY OF FINANCE
Department of Revenue
Central Board of Direct Taxes (Income-tax)
NOTIFICATION
New Delhi, the 28th May, 2022

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.

RAVINDER MAINI, Director

(Notification No. 56/2022)
F. No. 225/91/2022/ITA-II