PADAM KUMAR JAIN,RANCHI vs. DCIT, CENTRAL CIRCLE-1, RANCHI

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]

20,500/- declared in the return u/s 153A. The same was on account of correction of calculation of claim of donation u/s 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