M/S. Fusion Health Care Private Limited, a pharmaceutical company, challenged notices issued under Sections 143(2) and 142(1) of the Income Tax Act after its case was centralised with the Assistant Commissioner of Income Tax (R1) following a search under Section 132 in December 2020. The petitioner argued that a notice under Section 143(2) issued by Respondent No. 2 (a Prescribed Income Tax Authority notified under Rule 12E) was void for want of jurisdiction, as the case had been centralised with R1, and that the limitation period for issuing such a notice had already expired by 30 June 2026. The Telangana High Court held that Section 143(2) confers jurisdiction on both the Assessing Officer and the Prescribed Authority, and the phrase 'as the case may be' does not exclusively vest competence in the Assessing Officer in centralised cases. The Court further found the petition premature, noting that statutory appellate remedies were available to the petitioner.