SHOBHA DEVI NATHANI,RAIPUR vs. INCOME TAX OFFICER, WARD -4(3), RAIPUR

In the result, appeal of the assessee is allowed in terms of the aforesaid observations

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 04/Rpr/2022 "नधा"रण वष" / Assessment Year : 2012-13 Shobha Devi Nathani 11/1, Shree Niwas, Gali No.8, New Shanti Nagar, Shankar Nagar, Raipur-492 001 (C.G.) Pan: Abipn1316K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-4(3), Raipur (C.G.). ……""यथ" / Respondent

disallowed the assessee’s claim for deduction u/s. 57 of the Act. 11. Before adverting any further, I deem it fit to cull out the “reasons to believe” which had formed the very basis for reopening of the assessee’s case, as under: “Reasons for the belief that income has escaped assessment The assessee filed return of income declaring total