Dismissing the writ the Court held that the appeal and rectification is application filed by the assessee hence writ is not maintainable. Notices issued under section 143(2) by Addl. Commissioner, NAFAC instead of jurisdictional Assessing Officer to assessee under Central Charge were valid. (AY.2020-21)
Adarsh Developers v. Dy. CIT (2025) 472 ITR 765 / 158 taxmann.com 81 (Karn)(HC)
S. 144B : Faceless Assessment-Jurisdiction of Assessing Officer-Territorial Jurisdiction- Additional Commissioner of National Faceless Assessment Centre Vested with Jurisdiction to issue notice- Appeal and rectification application filed- Writ is not maintainable. [S.119(2), 120, 124 (2), 143(2) 154, 246A, General Clauses Act, 1897, S. 24, Art. 226]
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