NAND KUMAR PRASAD SAH,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR
In the result, all the appeals of the assessee (s) in ITA Nos
ITA 172/PAT/2023[2020-21]Status: HeardITAT Patna29 Aug 2024AY 2020-21
Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am
For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 139(1)Section 143(3)Section 153ASection 270A
delay is condoned. [Para 8]”
013. We also note that Hon'ble Delhi High Court in case of Ultimate Infratech Private Limited Vs. National Faceless
Assessment Centre in WP 6305/2022 dated 20th April, 2022, dealing with similar issue has held as under: -
“5. Having heard learned counsel for the petitioner, this Court is of the view that it is only
