SMT. RITU SINGH,DELHI vs. ITO, NEW DELHI
In the result, appeal of the assessee is allowed
ITA 6504/DEL/2016[2012-13]Status: DisposedITAT Delhi24 Feb 2023AY 2012-13
Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year: 2012-13
For Appellant: Shri Hiren Mehta, CAFor Respondent: Ms. Princy Singla, Sr. DR
Section 143(1)Section 143(3)Section 54Section 68
68 of the Income Tax Act, 1961.”
3. The facts in brief are that the assessee is stated to be a social activist.
She derives income from house property and interest. For AY 2012-13, she e-filed her return declaring income of Rs. 1,37,420/- on 25.10.2013
belatedly as against due date of 31.07.2012. The return was processed
