Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.77/Ctk/2005 (नििाारण वषा / Assessment Year :2001-2002) Smt. Renubala Panda, Vs. Ito, Ward-1(1), Prop. M/S Jageswari Traders, Bhubaneswar Plot No.1656, Sastri Nagar, Bhubaneswar स्थायी लेखा सं./Pan No. : Aaspp 6362 Q (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri Aditya Rath, Advocate िाजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr

house property and filed her return of income on 29.01.2001 showing total income at Rs.97,670/-, which was processed u/s.143(1) of the Act. Upon selection of the case of assessee for scrutiny under CASS, statutory notices were issued to the assessee. Finally, the AO completed the assessment determining total income of 2 the assessee at Rs.22,32,230/- making