In the result, the bunch of appeals are allowed
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
penalty levied u/s 271(l)(c) and 270A on the ground that the AO has rightly framed the assessment u/s 153C. The CIT(A) has mentioned that the section 153C was initiated by the AO based on documents pertaining to/ belonging to the appellant from a premises different to the premises of the appellant. The CIT(A) has also relied