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]
4. For that ld. CIT(A) was not justified in confirming penalty on alleged addition of Rs. 54,00,000/- as undisclosed income of the appellant. It is admitted fact the addition related to the expenditure at the Chaibasa site office though the employee out of the income arisen there, which were not recorded in the regular books of accounts