Vinodchandra T Parikh, Ahmedabad vs. ITO, Ward-2(1)(2), Ahmedabad
In the result, the appeal filed by the assessee is allowed
ITA 457/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad21 Oct 2022AY 2013-14
Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 457/Ahd/2018 िनधा"रण वष"/Asstt. Year: 2013-2014 Vinodchandra T. Parikh, I.T.O, 31, Shail, Vs. Ward-2(1)(2), Opp. Madhusudan House, Ahmedabad. Navrangpura, Ahmedabad.
For Appellant: Shri Ketan Shah, A.R with Shri Aman K. Shah, A.RFor Respondent: Shri Deelip Kumar Sr., DR
Section 27lSection 54Section 54ESection 54F
…d that a person should not be deprived of justice for not doing a particular thing, which was not capable of doing. We also relied on another judgment of the Hon'ble Supreme Court in the case of Cochin State Power & Light Corpn. Ltd.v. State of Kerala, [1965] 3 SCR 187, to reiterate the same judicial principle. 12.4 From the above judgments, we hold that the time stipulated under the provisions section 54 of the Act for acquisition/ construction of the house can be relaxed depending upon the facts and circumstances particularly in a situation where Asstt. Year 2013-14 10 the assessee was prevented to complete t…
