, , आयकर अपीलीय अिधकरण इंदौर (cid:586)ायपीठ इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.292/Ind/2025 Assessment Year: 2022-23 Assessment Year: 2022-23 Assessment Year: 2022-23 Assessment Year: 2022-23 Assessment Year: 2022-23 Assessment Year: 2022-23 Assessment Year: 2022-23 Assessment Year: 2022-23 Assessment Year: 2022-23 Assessment Year: 2022-23 Assessment Year: 2022-23 Assessment Year: 2022-23 Assessment Year: 2022-23 Assessment Year: 2022-23 आदेश / O R D E R Per B.M. Biyani, A.M.:

Feeling aggrieved by appeal-order dated 30.01.2025 passed by learned Commissioner of Income-tax (Appeal)-Addl./JCIT(A)-2, Bengaluru [Hereafter referred to as “First Appellate Authority / FAA”] which in turn arises out of intimation dated 04.04.2023 passed by CPC, Bangalore [“AO”] u/s 143(1) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2022-23, the assessee has filed this appeal on the grounds as mentioned in Appeal Memo (Form No. 36).

2. Heard the learned Representatives of both sides and case-records perused.

3. The exact controversy involved in present case is: Whether