Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisunayana Investment Company Pcit-1, Ltd, Indore Part-B Of 417 Chetak Centre Annex, Vs. R.N.T. Marg, Near Hotel Shreemaya, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaucs5765M Assessee By Shri Sohit Gupta & Ms. Alifiya Ali, Ars Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 08.10.2024 Date Of Pronouncement 11.10.2024 O R D E R
201 to 203 as under: 8 Sunayana Investment Company Limited 9 Sunayana Investment Company Limited 10 Sunayana Investment Company Limited 5.1 Thus the PCIT has taken up two issues in the proceedings u/s 263 of the Act i.e. the accommodation entry of Rs.92,53,463/- received from Shri Jignesh Shah & Sanjay Shah and secondly the accommodation entry of Rs.5