ACIT(CENTRAL)-1, INDORE, INDORE vs. SHRI RAUNAK MARU, INDORE

The appeals of the Revenue are dismissed

Bench: Shri Mahavir Prasad & Shri Manish Borad

15. It is undisputed fact that search in this case was conducted on 04.10.2013 and assessment proceedings u/s 153A were made for AYs 2008- 09 to 2013-14 by passing a common consolidated order for all the six years along with order u/s 143(3) for AY 2014-15. Thus evidently the assessment for the impugned assessment year

ACIT(CENTRAL)-1,, INDORE vs. SHRI RAJUL BHARGAVA, INDORE

The appeals of the Revenue are dismissed