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
8,35,425/-. Search and survey
ITA Nos.163 to 166,170&172/PAT/2023
Nand Kumar Prasad & Biswanath Prasad; A.Ys. 2017-18 to 2020-21
action was carried out u/s 132 and 133A of the Act, various incriminating material were found including computer data and loose papers. Assessment for A.Y. 2017-18 was abated and assessment proceedings were carried out by issuance
