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Section 44A8 Section 143(3)4 Section 2502 Section 271B2 Section 271(1)(c)2 Penalty2 Addition to Income2 Limitation/Time-bar2 Condonation of Delay2

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

44B or section 44BBA, on and from the 1st day of April, 1985 or, as the case may be, the date on which the relevant section came into force, whichever is later : Provided further that] in a case where such person is required by or under any other law to get his accounts audited, it shall be sufficient compliance with