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
20,495/-. Aggrieved assessee preferred the appeal before the learned CIT (A), claiming that since the returned income has been accepted as assessed income, it is not a case of under reporting of income and is not covered under any of the sub-clause of Section 270A(2) of the Act. It was also argued that the learned Assessing Officer
