In the result, the bunch of appeals are allowed
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
1). The assessee cannot be visited with penalty. 10. From the above, it is evident that the premise of the appellant was also subject to search on 25-09-2019. Therefore, the appellant cannot be referred to as a ‘person other than the person referred to in section 153A'. Since the section 153A refers to a person whose premises have