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
u/s 270AA(1) of the Act on 16th June 2022, for immunity from levy of penalty. Before moving ahead, we would first go through the provisions of Section 270AA of the Act and the same read as under: -
“(1)An assessee may make an application to the Assessing
Officer to grant immunity from imposition of penalty under section 270A
