Bench: : The Hon’Ble Justice T.S. Sivagnanam A N D The Hon’Ble Justice Hiranmay Bhattacharyya Date: November 23, 2021. [Via Video Conference] Appearance : Mr. Radha Mohan Roy, Adv. … For The Appellant Re: Ia No:Ga/1/2017 (Old No. Ga/1842/2017) In Itat/215/2017 The Court : This Application Has Been Filed To Condone The Delay In Preferring The Appeal. We Have Heard Mr. Radha Mohan Roy, Learned Standing Counsel Appearing For The Appellant/Revenue. There Is A Delay Of 21
property purchased outside India i.e. in Canada to come under the purview of Section 54F when it is unambiguous and clear under Section 54F of the 3 Income Tax Act, 1961 that if the capital gain arises from transfer of any long term capital assets, the assessee has purchased or is within a period of 3 years after that date