{"id":56681,"date":"2025-09-20T10:45:09","date_gmt":"2025-09-20T05:15:09","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ambience-farms-pvt-ltd-v-asst-cit-2025i-474-itr-214-sc-editorial-ambience-farms-pvt-ltd-v-acit-2025-474-itr-209-delhihc\/"},"modified":"2025-09-20T10:45:09","modified_gmt":"2025-09-20T05:15:09","slug":"ambience-farms-pvt-ltd-v-asst-cit-2025i-474-itr-214-sc-editorial-ambience-farms-pvt-ltd-v-acit-2025-474-itr-209-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ambience-farms-pvt-ltd-v-asst-cit-2025i-474-itr-214-sc-editorial-ambience-farms-pvt-ltd-v-acit-2025-474-itr-209-delhihc\/","title":{"rendered":"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)"},"content":{"rendered":"<p>The High Court dismissed the assessee&#8217;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 &#8220;prescribed Income-tax authority&#8221; for the purpose of issuance of notice under section 143(2), that the powers of the Board to notify the &#8220;prescribed authority&#8221; 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.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-56681","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eKd","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56681","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=56681"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56681\/revisions"}],"predecessor-version":[{"id":56682,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56681\/revisions\/56682"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56681"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=56681"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=56681"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}