Manisha Majumder Vs. CIT(A), NFAC

Parties Involved

Facts Summary

This appeal was filed by the assessee, Manisha Majumder, against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi, passed under section 250 of the Income Tax Act, 1961 for Assessment Year 2013-14 dated 10.07.2024. The order was passed against the assessment order under sections 143(3)/147 of the Act, dated 19.12.2018. The assessee had filed Form 1 under the Vivad se Vishwas Scheme, 2024 and subsequently received Form 2. Since the assessee opted for the Vivad Se Vishwas Scheme, the present appeal was requested to be withdrawn. The Departmental Representative did not object to the withdrawal of the appeal.…

Legal Issues

• 1. Whether the appeal should be withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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