M/S NORTH BIHAR DISTRIBUTOR,PURNEA vs. ITO, WARD-3(1), PURNEA
In the result, appeals of the assessee are dismissed
ITA 48/PAT/2020[2013-14]Status: DisposedITAT Patna22 May 2023AY 2013-14
Bench: Shri Rajpal Yadav & Shri Girish Agrawal
For Appellant: Shri R. K. Jha, CAFor Respondent: Shri Rupesh Agrawal, Sr. DR
Section 143(3)Section 250Section 271(1)(c)Section 271BSection 44A
288;
(ii) "specified date", in relation to the accounts of the assessee of the previous year relevant to an assessment year, means the due date for furnishing the return of income under sub-section (1) of section 139. 6.2. From the above provision, it is noted that clause (d) requires, where the assessee has claimed its income to be lower
