Rita Patel vs. ITO – IT – 3(3)(1)

Parties Involved

Facts Summary

Rita Patel, the assessee, filed appeals against the orders dated 28.12.2023 passed by the Commissioner of Income Tax (Appeals) for the assessment years 2013-14 and 2014-15. The assessee raised several grounds for appeal, primarily challenging the reopening of the assessment and the direction regarding the cost of acquisition. The assessee subsequently applied to withdraw both appeals on 04.09.2024, which was accepted by the tribunal.…

Legal Issues

• 1. Reopening of assessment for A.Y. 2013-14
• 2. Reopening of assessment for A.Y. 2014-15

Judgment Outcome

Decided in favour of Assessee.

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