In the result, the impugned order is upheld
Bench: Shri B.M. Biyani & Shri Paresh M Joshisudha Luhadia, Indore The Ito-4(5), बनाम/ C/O S.V. Agrawal & Indore Vs. Associates, 25, Joy Builders Colony, Near Rafael Tower, Old Palasia, Indore (Mp) (Pan: Abapl5445M) (Appellant) (Respondent) Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 09.12.2025 Date Of Pronouncement 06.02.2026 आदेश/ O R D E R
246A of the act before the Learned CIT(A) who by the impugned order has dismissed the first appeal of the assessee on the grounds and reasons stated therein. The core grounds and reasons for the dismissal of the first appeal were as under:- Sudha Luhadia ITANo.546/Ind/2025 Sudha Luhadia ITANo.546/Ind/2025 Sudha Luhadia ITANo.546/Ind/2025 Sudha Luhadia ITANo.546/Ind/2025 Sudha Luhadia ITANo.546/Ind/2025 Sudha