JAIKUMAR M.BUMB,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 2,, PUNE

This is an appeal filed by the assessee directed against the order of ld. Commissioner of Income Tax (Appeals)-8, Pune [‘the CIT(A)’] dated 18.05.2018 for the assessment year 2010-11.

The appellant raised the following grounds of appeal :- “1) On the facts and in the circumstances of the case the order passed by the Id. CIT(A) is bad in law in as much as there being no service of last notice dated 19/04/2018 requiring the compliance on 18/05/2018 and thereby not affording the reasonably opportunity to make the submission and compliance. 2) On the facts and in the circumstances of the case and without prejudice on the Ground No. 1 the CIT(A) has erred in not allowing the deduction claimed u/s. 54F in respect of a Flat purchased on 7th September 2010 for Rs. 32,79,700/-.