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
reassessment, referred to in clause (a) of sub- section (1), in a case where an order under sub-section (4) has been made accepting the application.”.
ITA Nos.163 to 166,170&172/PAT/2023
Nand Kumar Prasad & Biswanath Prasad; A.Ys. 2017-18 to 2020-21
011. Now, from perusal of the above Section, we note that so far as the conditions mentioned
