Ambience Farms Pvt. Ltd v. Asst. CIT (2025I 474 ITR 214 (SC) Editorial : Ambience Farms Pvt. Ltd. v. ACIT, (2025) 474 ITR 209 (Delhi)(HC)

S. 143(3): Assessment-Jurisdiction-Notices-Assessing Officer or prescribed authority-Powers of Central Board of Direct Taxes to prescribe authority not confined to authorising Income-tax Officers of National Faceless Assessment Centre alone as prescribed authority-Notification issued by Central Board of Direct Taxes authorising Assistant Commissioner or Deputy Commissioner (IT), Circle-1(1)(1)-Notice were within jurisdiction-SLP dismissed. [S.119, 142(1) 143(2), ITAT R, 1962, R. 12E. Art. 136]

The High Court dismissed the assessee’s writ petition against notices issued under sections 142(1) and 143(2) of the Income-tax Act, 1961, holding that the Central Board of Direct Taxes, in exercise of powers under rule 12E of the Income-tax Rules, 1962, had authorised the Assistant Commissioner or the Deputy Commissioner (IT), Circle-1(1)(1), Delhi to act as the “prescribed Income-tax authority” for the purpose of issuance of notice under section 143(2), that the powers of the Board to notify the “prescribed authority” was not confined to authorising Income-tax Officers of the National Faceless Assessment Centre, and that the notices under sections 142(1) and 143(2) were valid. SLP of assessee dismissed.