Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am
reassessment under sub-section (3) of section 143 or section 147, as the case may be, has been paid within the period specified in such notice of demand; and ITA Nos.163 to 166,170&172/PAT/2023 Nand Kumar Prasad & Biswanath Prasad; A.Ys. 2017-18 to 2020-21 (b)no appeal against the order referred to in clause (a) has been filed