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]
penalty under clause (c) of sub-section (1) of this section, be deemed to have concealed the particulars of his income or furnished inaccurate particulars of such income. 3.3.9. Viewed from the above, the facts of the appellant's case are squarely covered by Explanation 5A, In the appellants case a search was conducted on 03.7.2014 i.e. after