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
270A(2)(A) of the Act and secondly, since, the assessee has fulfilled the conditions of Section 270AA(1)(a) and (b) of the Act, assessee deserves immunity from imposition of penalty.
09. We will first take up the second fold of argument that the assessee deserves immunity from imposition of penalty u/s 270AA of the Act and that case
