NAND KUMAR PRASAD SAH,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

271/-. The assessment was completed u/s 143(3) read with section 153A of the Act on 13th March, 2022, and returned income was accepted. Hon'ble Courts have held time and again that once the assessee furnishes income tax return u/s 153A of the Act, and the same is accepted by the learned Assessing Officer for the purpose of carrying