Upon a challenge to the issuance of a notice under section 143(2) on the ground that the same was issued by an officer who was not a prescribed income tax authority, the Hon’ble Delhi High Court observed that a plain reading of section 143(2) along with CBDT’s Notification in exercise of powers under Rule 12E indicated that either of two authorities being Assistant or Deputy Commissioner of Income Tax (International Taxation) had the authority to issue the notice. Accordingly, the validity of the impugned notice was upheld and the petition was dismissed.  (AY.2023-24)