Notice U/s.143(3)

Notice received u/s.143(3)
Facts are as follows
1.Overview of the Case is below:

        one of the partner of the firm introduced cash Rs.25,000 in the A.Y 2008-09 as she has no Bank A/c. and age of 75 years old.she introduced this amount bcoz there was need of the firm of that money.Her source of that money is her Personal Savings.

 the AO disallowed this amount on the ground that the proof provided are not satisfy to the AO though there was proper proof are given and AO made additions that Amount to the Firms Total Income

2.Some of the Facts from the Notice as follows:

Additions are made are as follows

Actual Total Income as per Return   34,166

Add: Disallowed Exp.
 
  Tele                               2040
  Vehicle                            6307
 Addition on account of Capital
 introduced in one of the Partner   25000

Total Amount after addition         67510

and AO cite the Case laws for the Capital Introduced are as follows

Sumati Dayal Vs. CIT (SC) 214 ITR 801
             &
Shrilekha Benarji & others Vs. CIT (SC) 49 ITR 112

 In view of above, a sum of Rs.25,000 is added to the Total Income. Penalty Proceeding are Separately initiated by the Particulars of Income U/s. 271(1)(c) of the Act.and as on the base of Sec.68.

 The Above shown particulars extracted from the Notice

 Now my Question are

         1.if addition made into the Partner's Capital A/c. Is it Concealment for the Partnership Firm ???? If Yes then on what Basis???????? and If No then on what Basis??????

         2. If it is taxable on the hands of the Partner then the Partner is 75 years old lady and she has only income from this partnership firm only Interest and Share of Profit which is exempt u/s.10 after all of the income received her income is below the Taxable income (Basic Exemption Limit) so she no filed Return of Income for that particular A.Y then she will be Liable for the Penalty U/s.271(1)(c)???????????

 
  Please Guide Me as Soon as Possible.

Thanks in Advance