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
159 taxmann.com 637 (Madras) and stated that same is squarely applicable on the facts of the present case and the learned Assessing Officer should have condoned the delay in furnishing the application u/s 270AA of the Act because assessee has fulfilled all the conditions required for grant of immunity u/s 270AA of the Act.
06. On the other hand
