, , आयकर अपीलीय अिधकरण 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. 854/Ind/2024 Assessment Year : 2015-16 Goverdhan Lal Yadav, ITO-3(5)

112/12, Nanda Nagar, Indore /

बनाम Opp. Anoop Takies, Vs.

Indore (Revenue / Appellant) (Assessee / Respondent)

PAN: AAYPY9432A Assessee by Shri Venus Rawka, AR Revenue by Shri Anoop Singh, CIT-DR Date of Hearing 22.07.2025 Date of Pronouncement 24.07.2025 आदेश / O R D E R Per B.M. Biyani, A.M.:

Feeling aggrieved by appeal-order dated 09.04.2024 passed by learned Commissioner of Income-tax (Appeal), NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 11.12.2017 passed by ITO, 3(5), Indore [“AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2015-16, the assessee has filed this appeal on following effective grounds:

“1.That the Ld. CIT(A) erred in law and the facts of the case and confirmed the assessed total income at Rs.3,10,13,610/- under section 143(3) of the Income TaxAct1961 as againstthe return income atRs.49,130/-.

2.Thatthe Ld. CIT(A) erred in law and the facts ofthe