In the result, all the appeals filed by the assessee are allowed and copy of common order passed is to be placed on respective case files
Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]
80G, which does not amounts the concealment. 6. For that other grounds, if any will be argued at the time of hearing.” 2. The brief facts of the case are that in pursuant to warrant of authorization issued by the Director of Income-tax (Inv.), Patna and Addl. Director of Income-tax (Inv.), Ranchi, a search and seizure operation