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
3) read with section 153A of the Act. Considering the fact that assessee had declared additional income in the return filed u/s 153A of the Act, the learned Assessing
Officer initiated the penalty proceedings u/s 270A of the Act for alleged under reporting of income. However, the assessee filed an application belatedly u/s 270AA of the Act for grant
