Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 15/Pat/2025 Assessment Year: 2017-2018 Archana Kumari,…………..………….……..……Appellant C/O. Raj Kumar, Sri Ram Nursing Home, S.K. Puri, Patna-800001, Bihar [Pan:Aqgpk0359J] -Vs.- Income Tax Officer,……………………….……...Respondent Ward-4(1), Patna, 4Th Floor, Lok Nayak Jai Prakash Bhawan, Dak Bunglow Road, Patna-800001, Bihar Appearances By: Shri Manish Rastogi, Advocate, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: March 11, 2025 Date Of Pronouncing The Order: March 20, 2025 O R D E R

delay is condoned. 4. Brief facts of the case are that the assessee is an individual, who is engaged in the business medicine. The assessee filed her return of income for the assessment year 2017-18 on 20.09.2019 in response to notice under section 142(1) of the Act, where she declared her business income and admitted