SUSHMA GUPTA Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THE Assessee has filed the present appeal against the impugned order dated 20/11/2012 passed by the Commissioner of Income Tax (Appeals) -Rohtak on the following grounds: -

(2.) BRIEF facts of the case are that the Return declaring an income of Rs. 1,79,470/ - was filed on 30.10.2010 and the same was processed u/s. 143(1) as such. Later on, the case was selected for scrutiny through CASS. Notice u/s. 143(2) was issued on 24.8.2001 which was served upon the assessee by speed post on 29.8.2011 fixing the case for 5.9.2011. Again notice u/s. 143(2) and 143(1) alongwith questionnaire dated 13.9.2011 were issued to the assessee. Information and details as called for have been furnished and placed on record. Books of accounts produced and examined by test check. Thereafter, completed the assessment vide his assessment order dated 24.10.2011 passed u/s. 143(3) of the I.T. Act, 1961 and made various additions.

(3.) LD . Counsel of the assessee has filed the synopsis in order to support his contentions. For the sake convenience, we reproduce the same as under: -