Manisha Majumder Vs. CIT(A), NFAC
Case No: I.T.A. No.: 1845/KOL/2024
Court: Income Tax Appellate Tribunal, Kolkata ‘C’ Bench, Kolkata
Date: 3/26/2025
Parties Involved
appellantManisha Majumder
respondentCIT(A), NFAC
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, t…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the appeal should be withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.
Precedents Relied Upon
1 precedent cited in this judgement.