Section 143(2) of the Income-tax Act, 1961 provides that where a return has been furnished under Section 139, or in response to a notice under Section 142(1), the Assessing Officer or the prescribed Income-tax authority, as the case may be, if, considers it necessary or expedient to ensure that the assessee has not understated the income or has not computed excessive loss or has not under-paid the tax in any manner, shall serve on the assessee a notice requiring him, on a date to be specified therein, either to attend the office of the Assessing Officer or to produce, or cause to be produced before the Assessing Officer any evidence on which
the assessee may rely in support of the return. 

Accordingly, Rule 12E has been inserted vide this notification which provides that the prescribed authority under Section 143(2) shall be an Incometax Authority not below the rank of an Income-tax Officer who has been authorised by the CBDT to act as Income-tax Authority for the purposes of Section 143(2).