, , 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.46/Ind/2026 (AY: 2022-23)

Shubham Agencies बनाम/ DCIT/ACIT-4(1), 33/2, Chhoti Gwaltoli Vs. Indore.

Indore (Madhya Pradesh)

(PAN: AAMFS5271M)

(Appellant) (Respondent)

Assessee by Shri Kunal Agrawal &

Harshit choukse, ARs Revenue by Shri Ashish Porwal, Sr.DR Date of Hearing 06.05.2026 Date of Pronouncement 14.05.2026 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 a second Appeal. The Assessee is aggrieved by the order bearingNumber:-ITBA/NFAC/S/250/2025-26/1082612225 (1) dated 14.11.2025 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 2022-23 and the corresponding previous year period is from 01.04.2021 to

31.03.2022.

2. Factual Matrix

2.1 That as and by way of an assessment order made u/s 143(3) rws 144B of the act the total income o