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Section 547

ANIL KUMAR GOYAL HUF,FIROZABAD vs. ITO WARD-5(1), FIROZABAD

In the result, the appeal of the assessee is allowed

ITA 189/AGR/2017[2012-13]Status: DisposedITAT Agra30 Jul 2019AY 2012-13

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year:2012-13

Section 54Section 54F

224 ITR Page 106 MP High Court, CIT V/s Kuldeep Singh 270 CTR Page 561 (Delhi) and also in view Circular no. 471 dtd. 15.10.86 and no. 672 dtd. 16.12.93, it is clear that money has been paid in full by the assessee, the provision of section 54 must be deemed have been complied with and assessee should be allowed