IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH (SMC), RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER.

/ITA No.242/RJT/2025 आयकर अपील सं.

/ Assessment Year: (2015-16)

(cid:467)नधा(cid:91)रण वष(cid:91)

(Hybrid Hearing)

Bhartiben Gautamkumar Vs ITO, Wd – 1, Barai, Dwarka – 361335 .

Nr. Brahm Kund, Dwarka - 361335 Öथायीलेखासं./जीआइआरसं./PAN/GIR No.: AMNPB9005B (Appellant) (Respondent)

Appellant by : Shri Chetan Agarwal, Ld. AR Respondent by : Shri Dheeraj Kumar Gupta, Ld. Sr. (DR)

Date of Hearing : 14/05/2025 Date of Pronouncement : 05/08/2025 आदेश / O R D E R Per,Dr. Arjun lal Saini AM:

Captioned appeal filed by the assessee, pertaining to Assessment Year

2015-16, is directed against the order passed by Learned Commissioner of Income Tax (Appeal), vide order dated 15/04/2025, which in turn arises out of an order passed by the Assessing Officer, dated 22/09/2021, under section 147 r.w.s. 144 read with section 144B of the Income Tax Act, 1961.

2. Grounds of appeal raised by the assessee are as follows:

1.The ld. CIT(A) erred in law as well on fact in upholding disallowance of Rs.

5,00,000 made by ld.AO u/s.40A(3) of the Act.

3. Succinct facts are that assessee filed her 'Return of Income' f