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]
u/s 139(1) and such income was declared/offered/admitted by the appellant either in the return of income furnished after the date of search or during the assessment proceeding. Hence, seen from the above factual and legal matrix, the appellant has deemed to have concealed the particulars of his income within the meaning of Explanation 5A of Sec. 271(1