BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR
In the result, all the appeals of the both the assessee in ITA
ITA 162/PAT/2023[2016-17]Status: HeardITAT Patna29 Aug 2024AY 2016-17
Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am
For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 132(4)Section 133ASection 148Section 271(1)(c)Section 44A
271(1)(c) and levied penalty of Rs.1093704/-.
2. For that the Ld. CIT(A) has only relied upon the A.O. order
3. For that the Ld. CIT(A) has erred in applying the Apex Court order in the case of CIT vs. Prasanna Dugar. The Apex Court order is not applicable in the present case as no disclosure statement
