THE ITO,, COCHIN vs. LATE SRI.K.SASIDHARAN REP BY SMT. K.P.SAILAJA, COCHIN
In the result, the appeal filed by the Revenue is partly allowed for
ITA 56/COCH/2017[2006-07]Status: DisposedITAT Cochin10 Jul 2018AY 2006-07
Bench: S/Shri Chandra Poojari , Am & George George K., Jm
Section 10(37)Section 139(1)Section 143(3)Section 263Section 54Section 54FSection 54F(4)
1).
3) Whether the CIT(A) was right in allowing the assessee’s appeal holding only the fact that the assessee had purchased new property within two years of the transfer.
3. The assessee objected to the filing of the appeal by the Revenue on the
reason that the tax effect in this case is only Rs.4,14,625/- which
