In the result, the bunch of appeals are allowed
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
270A were issued and the appellant submitted the reply that the penalty initiated u/s 271(l)(c)/270A is bad in law as the assessment order passed u/s 153C is without jurisdiction. The said objection was raised in the pursuit of the fact that the appellant was subjected to search and seizure operation and as such, the assessment proceedings ought