NEELU MANOJ KOTHARI Vs. THE INCOME TAX OFFICER

JUDGEMENT

(1.) THESE 3 appeals filed by the Assessee are against the order of CIT(A), Valsad dated 31.03.2012, 15.03.2013 & 25.03.2013 for A.Ys. 2006 -07, 2007 -08 & 2009 -2010 respectively.

(2.) BEFORE us, the ld. A.R. submitted that though there are 3 appeals but the facts and circumstances of all the cases are similar except for the assessment years and amounts and the submissions are also common for all the appeals and therefore all the appeals can be heard together. We therefore proceed to dispose of all the appeals together for the sake of convenience and thus proceed with the facts for A.Y. 2007 -08.

(3.) ASSESSEE is an individual stated to be engaged in the business of manufacturing of Hair Oil and Insurance Agent. Assessee filed her return of income for A.Y. 07 -08 on 31.10.2007 declaring total income of Rs. 2,77,306/ -. The case was selected for scrutiny and thereafter the assessment was framed under section 143(3) vide order dated 29.12.2009 and the total income was determined at Rs. 16,02,460/ -. Aggrieved by the order of A.O., Assessee carried the matter before CIT(A) who vide order dated 31.03.2012 dismissed the appeal of the Assessee. Aggrieved by the aforesaid order of CIT(A), Assessee is now in appeal before us and has raised the following grounds; -