THE ACIT ,CENTRAL-UJJAIN, INDORE vs. M/S ARIHANT CAPITALS MARKETS LTD , INDORE

Bench: Shri Mahavir Prasad, Judicialmember & Shri Manish Boradvirtual Hearing &

section 14A of Rs. 5,01,070/- and made remark for the same that this should be disallowed; and that, the assessee has filed and relied upon the said audit report, thus, clearly justifying the nature of addition made by the Assessing Officer u/s 14A of the Income Tax Act, 1961. 5. On the facts and in the circumstances

SHRI GURVINDER SINGH BHATIA,INDORE vs. THE ADDL. CIT, RANGE-3, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2009-10 Gurvinder Singh Bhatia, Addl. Cit, 8/5, Bcc House, Range 3, बनाम/ Manormaganj, Indore. Vs. Indore. (Assessee / Appellant) (Revenue / Respondent) Pan: Abhpb 5245 N Assessee By Shri Harsh Vijaywargiya, Ca & Ld. Ar Revenue By Ms. Simran Bhullar, Cit Dr Date Of Hearing 19.12.2023 Date Of Pronouncement 21.12.2023

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee u/s 154 for any assessment year beginning on or before the 1st day of April, 2001.” Section 14A(3) clearly says that section 14A(2

THE ACIT 4(1), INDORE vs. M/S SUYASH EXIM P LTD , INDORE

Accordingly, departmental grounds with regard to addition of Rs.1,81,847/- are dismissed

Bench: Shri Mahavir Prasad & Shri Manish Borad(Virtual Hearing) Assessment Year: 2011-12

Reassessment Notice -Transfer Pricing-Draft assessment order Draft assessment order passed without disposing of objections filed 7 Suyash Exim ITA 356 of 2020 and CO 19 of 2021 by assessee to reasons for reopening assessment- Unsustainable - Income Tax Act, 1961, section 147.” 8. We find that during the year under consideration, the assessee was engaged in the business of trading