DCIT (CENTRAL), BHOPAL vs. SHAILENDRA SHARMA, BHOPAL

In the result the appeals of the assessee for the Assessment

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

271(1) (c) of the IT are initiated separately for A.Ys 2015-16.” 24. It is pertinent to note that in the statement recorded u/s 134 of the Act and to answer the Question No.22, the assessee has stated that the details in this diary are related to election management activities as well as election management expenditure. The statement

MUKESH SHAH ,NAGPUR vs. PCIT-2, INDORE, INDORE

In the result, appeal of the assesse is dismissed in the above terms

Shri Vijay Pal Rao & Shri B.M. Biyanimukesh Shah Pr. Cit 202, Silver Palm Apartment Indore Rpds Road, Laxmi Nagar Vs. Nagpur