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    <description>The appeals were partly allowed for statistical purposes in ITA Nos. 307/Bang/2020, 308/Bang/2020, and 312/Bang/2020. ITA Nos. 309/Bang/2020, 310/Bang/2020, and 311/Bang/2020 were allowed. The Tribunal upheld assessments under Section 153A for certain years but quashed assessments for others due to lack of incriminating materials. Various additions and disallowances made by the AO were deleted or remitted for fresh consideration by the Tribunal based on the absence of supporting evidence or the need for further examination.</description>
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