In the result, the appeal of the assessee is dismissed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 1530/Kol/2018 Assessment Year: 2014-2015 Neelam Dugar,......................................Appellant 75, Bbd Road, Eliza 3, 4Th Floor, Hindmotor, Hooghly-712233 [Pan: Ahhpd6956A] -Vs.- Income Tax Officer,...............................Respondent Ward-35(2), Kolkata, Aayakar Bhawan Poorva, 7Th Floor, 110, Shanti Pally, Kolkata-700107 Appearances By: Shri A.N. Keshri, A.R., Appeared On Behalf Of The Assessee N O N E, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : January 09, 2023 Date Of Pronouncing The Order : January 19, 2023 O R D E R Per Rajpal Yadav, Vice-(Kz):- The Assessee Is In Appeal Before The Tribunal Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-10, Kolkata Dated 18.04.2018 Passed For A.Y. 2014-15. 2. The Assessee Has Taken Five Grounds Of Appeal. In Ground No. 1, She Has Submitted That Ld. Cit(Appeals) Has Erred In Confirming The Addition Of Rs.69,57,000/-, Which Was Added By The Ld. Assessing Officer Under Section 1 Assessment Year: 2014-2015 Neelam Dugar 68 Of The Income Tax Act. In Ground No. 2, She Has Pleaded That Ld. Cit(Appeals) Has Erred In Confirming The Addition Of Rs.1,66,794/- & In Ground No. 3, The Assessee Has Challenged Charging Of Interest Under Section 234A & 234B Of The Income Tax Act. In Grounds No. 4 & 5, The Assessee Has Raised Supporting Argument Qua Earlier Three Grounds Of Appeal.

purchased these shares for a sum of Rs.2,50,000/- and sold them for a consideration of Rs.69,57,000/-. Thus she claimed exempt income under section 10(38) of Rs.66,71,743/-. Apart from these, there were certain other small activities. The ld. Assessing Officer has noticed that there is a jump of almost 2669 percent in a span