Power To Issue Notice For Scrutiny Assessment U/S 143(2) Not Limited To Assessing Officer Or Officers Of NaFAC: Delhi HC

The Delhi High Court has held that the power to issue notice for scrutiny assessment under Section 143(2) of the Income Tax Act, 1961 is not restricted to the Assessing Officer or the officers of National Faceless Assessment Centre (NaFAC) alone. The court clarified that either the Assessing Officer or the prescribed income-tax authority can issue such notices. This ruling ensures that the scope of authority for issuing scrutiny assessment notices is broader, allowing for a more flexible and efficient tax administration process. The decision reinforces the statutory provisions that empower various income-tax authorities to carry out their duties effectively, ensuring that taxpayers are subject to fair and consistent scrutiny assessments.