CBDT vide Notification No. 79/2020 dated 25.09.2020 authorizes Assistant Commissioner/Deputy Commissioner of Income-tax (National e-Assessment Centre) as the Prescribed Income-tax Authority for the purpose of section 143(2) of the Income Tax Act, 1961.
This notification shall come into effect retrospectively from 13.08.2020 - the date when the Faceless Assessment Scheme, 2020 was introduced. In the explanatory memorandum, it was stated that no person is being adversely by giving retrospective effect to this notification.
This notification is issued under section 143(2) of the Act read with Rule 12E of the Income-tax Rules, 1962 to authorise the Assistant Commissioner/Deputy Commissioner of Income-tax (National e-Assessment Centre) having his headquarters at Delhi, to act as the Prescribed Income-tax Authority for the purpose of sub-section (2) of section 143 of the Act, in respect of returns furnished under section 139 or in response to a notice issued under subsection (1) of section 142 of the said Act, for the purpose of issuance of notice under sub-section (2) of section 143 of the said Act.
Rule 12E states that the prescribed authority under sub-section (2) of section 143 shall be an income-tax authority not below the rank of an Income-tax Officer who has been authorised by the Central Board of Direct Taxes to act as income-tax authority for the purposes of sub-section (2) of section 143.
Read the full text of the Notification No. 79/2020 dated 25.09.2020
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 25th September, 2020
(INCOME-TAX)
S.O. 3304(E).—In exercise of powers conferred under sub-section (2) of section 143 of Income-tax Act, 1961 (43 of 1961) (the Act) read with Rule 12E of the Income-tax Rules, 1962, the Central Board of Direct Taxes hereby authorises the Assistant Commissioner/Deputy Commissioner of Income-tax (National e-Assessment Centre) having his headquarters at Delhi, to act as the Prescribed Income-tax Authority for the purpose of sub-section (2) of section 143 of the Act, in respect of returns furnished under section 139 or in response to a notice issued under subsection (1) of section 142 of the said Act, for the purpose of issuance of notice under sub section (2) of section 143 of the said Act.
2. This notification shall come into force from 13th August 2020.
[Notification No. 79/2020, F. No.187/2/2019-ITA-I]
GULZAR AHMAD WANI, Under Secy.
Explanatory Memorandum
It is certified that no person is being adversely by giving retrospective effect to this notification.
Download Copy of Notification No. 79/2020 dated 25.09.2020 in pdf format.
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