SHASHI KANNAUJIYA,BAREILLY vs. ITO-2(2), BAREILLY

This appeal has been preferred by the Assessee against the order dated 21.08.2024, passed by the ld. Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC),
Delhi for Assessment Year 2015-16. 2. The brief facts of the case are that the assessee did not file the return of income for the year under consideration. The Income Tax Department received information on its Insight Portal under the head “NMS” that the assessee had sold immovable property for a consideration of Rs.93,40,000/- and earned a salary income of Rs.36,320/- from Bandobast
Adhikari
Chakbandi,
Pilibhit in the year under consideration.
Accordingly, proceedings were initiated under section 147/148A

ITA No.598/LKW/2024 Page 2 of 7

of the Income Tax Act, 1961 (hereinafter called “the Act’) and notice under section 148 of the Act was issued to the assessee, requiring the assessee to file her return of income. Although the assessee did not any return of income in compliance to notice under section 148 of the Act, the assessee stated before the Assessing Officer (AO), vide letter dated 12.01.2023 that the alleged sale of property for Rs.93,40,000/- was not made by her.
However, from the perusal of the title deed, the AO noticed that the property was sold by Smt. Neeta Singh w/o Dr. Prakash
Singh, Civil Lines, Bareilly for a consideration of Rs.90,00,000/-
(C.V. Rs.93,40,000/-) to Smt. Ruchi Rastogi, Bareilly. In this regard, the AO issued notice under section 133(6) of the Act to the Sub-