, , आयकर अपीलीय अिधकरण इंदौर (cid:586)ायपीठ इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M JOSHI, JUDICIAL MEMBER ITA No.21/Ind/2026 (AY: 2012-13)

Shabana Juned Ahmed, बनाम/ ITO -2(1), House No. 166, Soniya Vs. Bhopal Gandhi Colony, Aishbag stadium Bhopal, Bhopal(M.P.)

(PAN: AHOPA7275J)

(Appellant) (Respondent)

Assessee by Shri Soumya Bumb &

Chandresh Singhvi, CAs Revenue by Shri Ashish Porwal, Sr.DR Date of Hearing 04.05.2026 Date of Pronouncement 14.05.2026 आदेश / O R D E R Per Paresh M Joshi, J.M.:

This is an Appeal filed by the Assessee under section 253 of the income tax Act 1961,[ herein after referred to as the Act for the sake of brevity] before this tribunal as & by way of a second Appeal. The Assessee is aggrieved by the order bearing Number:-ITBA/NFAC/S/250/2024-25/1069102438 (1) dated 25.09.2024 passed by the Ld. CIT(A) u/s 250 of the Act, which is herein after referred to as the “Impugned order”. The Relevant Assessment year is 2012-13 and the corresponding previous year period is from 01.04.2011 to

31.03.2012.

2. Factual Matrix

2.1 That as and by way of an Assessment order made u/s 144 rws 147 of th