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Section 2505 Section 2534 Addition to Income4 Section 1473 Section 246A3 Section 56(2)(x)3 Bogus/Accommodation Entry2 Penny Stock2

ALI ASGAR,RATLAM vs. CIT APPEAL, NFAC

In the result the “Impugned order” is set aside as and by

ITA 375/IND/2025[2019-2020]Status: DisposedITAT Indore17 Apr 2026AY 2019-2020

Bench: Shri B.M. Biyani & Shri Paresh M Joshiali Asgar, Cit(A) बनाम/ 221/1, Badri Colony Near Vs. Narsingh Vatika, Silawato Ka Waas, Ratlam (Pan:Bhspa5967N) (Appellant) (Respondent) Assessee By Shri Mohd. Kaid Kangsiwala, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 13.04.2026 Date Of Pronouncement 17.04.2026 आदेश/ O R D E R

Section 147Section 246ASection 250Section 253Section 56(2)(x)

246A of the Act before the Ld. CIT (A) who by the “Impugned Order” has dismissed the first appeal of the Assessee on the grounds & reasons stated therein. The core Page 2 of 9 Ali Asgar ITA No. 375/Ind/2025 - A.Y.2019-20 grounds & reasons for the dismissal of the first appeal were as under:- “ 5.0 During the appellate proceedings, following hearing notices

ALI ASGAR,RATLAM vs. CIT APPEAL, NFAC

ALI ASGAR,RATLAM vs. CIT APPEAL, NFAC

DEPUTY COMMISSIONER OF INCOME TAX, AAYAKAR BHAWAN, BHOPAL vs. SH. PRAKASH CHANDRA GUPTA, BHOPAL

SHAILESH KALWADIA (HUF),UJJAIN vs. INCOME TAX OFFICER, BPL-C(91)(1), BHOPAL

SHAILESH KALWADIA (HUF) ,UJJAIN vs. INCOME TAX OFFICER BPL-C-(91)(1), UJJAIN