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NewsPolicyRadarMonday, 12 October 2026NEW

Income Tax | AO or Prescribed Authority Can Issue Section 143(2) Scrutiny Notice: Delhi HC

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Summary
Delhi HC upholds Section 143(2) scrutiny notice issued by CBDT-authorised ACIT/DCIT under Rule 12E and dismisses taxpayer's jurisdictional challenge.
Key Facts
TypeNews
SourcePolicyRadar India
PublishedMonday, 12 October 2026
Affected Population1.4 billion citizens, 63 million MSMEs
Key Numbers
GDP: $3.9 trillion (2025 est.)
Fiscal deficit target: 4.4% of GDP
GST collection: Rs 1.87 lakh crore/month avg
Key Authorities
Ministry of FinanceRBISEBIDEA
Key Stakeholders
TaxpayersBanks & NBFCsInvestors
Government Context
NDA IIIBJP-led NDA
Centre-Right
LeftCentreRight
Explore Sectors
Finance & Economy671 tracked→
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