In the result, all the three appeals are allowed for statistical purposes
Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwal
section 269SS and addition of Rs. 14,10,176/- made on account of long term capital gains on sale of property, by the Assessing Officer, vide separate penalty orders dated 16.09.2022, 28.09.2022 and assessment order dated 25.03.2022 passed u/s. 272A(1)(d