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
Section 270A(A) of the Act. He further referring to the judgement of Hon'ble Delhi High Court in case of PCIT vs. Neeraj Jindal
(2017) 393 ITR 0001 (Delhi), stated that once the assessee is subjected to search and notice u/s 153A of the Act is issued for furnishing the return and the assessee furnished
ITA Nos.163 to 166
