ITO, W-4, PANCHKULA vs. SMT. SEEMA BISHNOI, PANCHKULA
In the result appeal of the Department is dismissed
ITA 103/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh20 Feb 2019AY 2013-14
Bench: Shri N.K. Saini & Shri Sanjay Gargthe Ito Vs. Smt. Seema Bishnoi Ward-4, Panchkula H.No. 906, Sec-08, Panchkula
For Appellant: Shri. A.K. Jindal, CAFor Respondent: Shri. G.S. Phani Kishore, CI TDR
Section 148Section 54BSection 54F
capital gains. He invested the sale consideration in construction of residential house and claimed exemption under sections mentioning sections 54B, 54D and 54F in the return. The Assessing Officer denied exemption claimed on ground that assessee had mentioned wrong sections while claiming exemption. Held where due to ignorance wrong section had been mentioned by assessee in return. On appeal
