BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR
In the result, all the appeals of the assessee (s) in ITA Nos
ITA 163/PAT/2023[2017-18]Status: HeardITAT Patna29 Aug 2024AY 2017-18
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
survey operation u/s 132 of the Act and 133A of the Act, conducted on the business premises of Nand Kumar Prasad
Sah and other related concerns on 17th September, 2020, and assessee was also subjected to search and certain incriminating material / loose paper / tally data were found.
Pursuant to the of search, notice u/s 153A
