Bench: Shri Mahavir Prasad & Shri Manish Borad
147 of the Income Tax Act Shri Rajul Bhargava, Indore & otr. 1961(In short the ‘Act’) both dated 29.09.2017 framed by ACIT Central Circle 1, Indore. The Revenue has raised the following grounds of appeal in ITA 26/Ind/2019 in Rajul Bhargava for AY 2013-14: 1. On the facts and in the circumstances of the case