SANJANA,ALLAHABAD vs. ITO, WARD- 1(5), ALLAHABAD
The appeals are partly allowed
ITA 51/ALLD/2023[2013-14]Status: DisposedITAT Allahabad31 Oct 2025AY 2013-14
Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary
For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148
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her return of income declaring a total income of Rs.83,150/-. In this year also, the AO disallowed 5% of the payments made by the assessee in cash, i.e., 5% of Rs.10,50,000/-, which came to Rs.52,500/- and the same was added to the income of the assessee. In this year, the AO noticed that