2023 (5) TMI 152

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...., JUDICIAL MEMBER: The aforesaid appeals have been filed by the assesses against separate impugned order of even date, 19.10.2022 in relation to the penalty proceedings u/s 271 (1)(c) for the AY 2009-10, 2010-11 & 2011-12. On merits facts and issues involved in all the three appeals are common arising out of identical set of facts and findings, therefore, same were heard together and appeal is di....

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....ar as, appeal for AY 2010-11 is concerned the same has been stated to be pending, even though hearing was concluded on 09.03.2023. 3. Be that as may be, on the perusal of the relevant finding, we find that the assessee had filed all the details of purchases and corresponding sales had not been doubted. The sources of purchases are from the books and overall trading results have been accepted. Onl....