, , आयकरअपीलीयअिधकरण इंदौर(cid:586)ायपीठ इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M JOSHI, JUDICIAL MEMBER ITA No.576 /Ind/2025 (AY: 2012-13)

T LOGIKS बनाम/ Income Tax Officer AG-273 Alankar, Scheme Vs. 3(1), Indore No. 74 Vijay Nagar, Indore (PAN: AACFT9876B)

(Appellant) (Respondent)

Assessee by Shri S.S.Solanki, CA Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 28.01.2026 Date of Pronouncement 06.02.2026 आदेश / O R D E R Per Paresh M Joshi, J.M.:

This is an Appeal filed by the Assessee under section 253 of the income tax Act 1961,[ herein after referred to as the Act for the sake of brevity] before this Tribunal as & by way of second appeal. The Assessee is aggrieved by the order bearing Number:-ITBA/NFAC/S/250/2023-24/1054276234(1) dated 11.07.2023 passed by the Ld. CIT(A) u/s 250 of the Act, which is herein after referred to as the “Impugned order”. The relevant assessment year is 2012-13 and the corresponding previous year period is from 01.04.2011 to

31.03.2012.

2. Factual Matrix

2.1 That as and by way of an “ Assessment order” made u/s 144 r.w.s. 254 of the Act, the total income of the assesse