Bench: Shri Kul Bharat & Shri Manish Borad
prices of the equity shares. As mentioned by the Ld.A.O in the impugned assessment order that National Stock Exchange denied 14 Annapurna Maheshwari & Pradeep Maheshwari ITA No.315/Ind/2012, 252/Ind/2016 & 53/Ind/2014 of having any transaction of purchase of IFCI td. shares by the assessee due to this reason the purchases were doubted and the transaction was treated as spam and the alleged