Bench: Shri Chandra Mohan Garg & Shri Bhagirath Mal Biyani
8. On a careful consideration of above rival submissions and orders of the authorities below. We note that the impugned addition made by AO on account of disallowance alleged artificial losses and we further note that a search and survey operation was conducted on commodity traders group including the assessee by the Investigation Wing Ahmadabad on 18.12.2014. During said operation