In the result, the appeals of the assessee are allowed for statistical purposes
Bench: Shri Vijay Pal Rao
E R PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER: These five appeals by the assessee are directed against five separate orders of CIT(A) all dated 21.12.2017 arising from penalty order passed under section 272A(2)(k) read with section 200(3) of the Income Tax Act, for the assessment years 2008-09 to 2012-13 respectively. 2. There