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
E R
PER BENCH:
These appeals at the instance of the assessee are directed against the orders of Commissioner of Income-tax
(Appeals) [learned CIT (A)] dated 24.04.23, 22.05.2023 &
25.04.23 for A.Ys. 2017-18 to 2020-21, 2019-20 & 2020-
21. The penalties were levied by AC/DCIT u/s 270A of the Act vide orders dated 23rd August, 2022 for A.Ys
