Parthiv Patel's I-T case sent back to assessing officer

Patel had claimed deduction of Rs 31,73,928 in the 2009-10 assessment year

A case relating to the income tax of cricketer Parthiv Patel has an interesting legal issue. The issue involved is whether Patel can claim income tax deduction on his expenses for the assessment years 2009-10 and 2012-13. 

While the assessing officer (AO) did not think so, the commissioner of appeal (income tax) did not agree to the officer’s arguments. However, the Income Tax Appellate Tribunal (ITAT) found that both — AO and CIT— did not answer the moot question in the case— whether expenses shown to be incurred by Patel are in proportion with his professional income. As such, he referred