Syeda Humera Hai vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee, Syeda Humera Hai, an individual and NRI, was assessed by the Assessing Officer for capital gains from the sale of a property. The assessee filed objections before the Dispute Resolution Panel (DRP) contending that the property was sold by four other persons and not by her. The DRP remanded the case to the Assessing Officer for re-examination. The assessee further appealed to the Income Tax Appellate Tribunal (ITAT) against the Assessing Officer's order.…

Legal Issues

• 1. Whether the Assessing Officer properly examined the case and considered the assessee's submissions?
• 2. Whether the matter should be remitted back to the Assessing Officer for re-examination?

Judgment Outcome

Decided in favour of Assessee.

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