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1 result for “condonation of delay”+ Section 80Cclear

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Key Topics

Section 54F3Section 2502Section 80C2

KUNDOLY KRISHNANKUTTY SUNIL,THRISSUR vs. INCOME TAX OFFICER,WARD 2(1), THRISSUR

ITA 547/COCH/2025[2016-2017]Status: DisposedITAT Cochin22 Sept 2025AY 2016-2017
Section 143(3)Section 250Section 54FSection 80C

delayed by 86 days, which was condoned by the tribunal. The assessee had incurred expenses for making a purchased flat habitable, claiming it as part of the cost of the new asset under Section 54F. The Assessing Officer and CIT(A) disallowed a portion of these expenses.", "held": "The Tribunal held that the expenses for interior works, kitchen accessories