Rasmeet Kaur Vs. Income Tax Officer

Parties Involved

Facts Summary

The case involves twin appeals ITA Nos. 3017 & 3018/Del/2024 filed by Rasmeet Kaur against the orders of the Commissioner of Income Tax (Appeals)/National Faceless Appeals Centre [CIT(A)/NFAC], Delhi, dated 10.04.2024. The appeals pertain to assessment years 2016-17 & 2018-19 and involve proceedings under section 154 of the Income-tax Act, 1961. During the hearing on 24.03.2025, the appellant expressed a desire to withdraw the appeals with liberty to refile under section 246A of the Income Tax Act against intimation issued on 30/09/2016. The Revenue did not contest this withdrawal.…

Legal Issues

• 1. Whether the appellant can withdraw the appeals with liberty to refile under section 246A of the Income Tax Act.

Judgment Outcome

Decided in favour of Assessee.

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