2025 (4) TMI 2184

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....me Tax<br>SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER For the Assessee : Shri Ankit Gupta, Adv For the Revenue : Shri Rajesh Kumar Dhanesta, Sr. DR ORDER PER BENCH 1. The instant batch of sixteen cases pertains to the single assessee herein, M/s. Dr. Rajender Prasad Memorial Educational Trust Society. All other relevant details thereof stand....

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....ng incomes; assessment years wise, respectively, which stood duly accepted. 4. This being the identical clinching factual backdrop, we are of the considered view that once the assessee' corresponding returns filed in Section 148/147 proceeding stood accepted without any modification or addition therein, the department's endeavor herein that the same ought to be attract both concealment as well ....

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.... of these sixteen cases hardly deserve to be concurrent with. 6. We are informed at this state that the leaned CIT(A) former order dated 20.02.2023 i.e. subject matter of the Revenue's instant appeals, stood rectified in Section 154 proceedings at the Assessing Officer instance; and, therefore, he proceeded to confirm the impugned penalty, which leaving the assessee aggrieved, who has filed it'....