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Section 1392 Section 452

MRS. HEMA RAMNATH,KOCHI vs. DCIT, ERNAKULAM

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 118/COCH/2021[2010-11]Status: DisposedITAT Cochin15 Mar 2024AY 2010-11

Bench: Shri Sanjay Arora & Dr. Seethalakshmihema Ramnath Dy. Cit, Corporate Circle 1(1) 35/2968, Laxmi Villa Ernakulam 682018 Church Road, Palarivattom Vs. Kochi - 682025 [Pan:Aavpr8682G] (Appellant) (Respondent)

For Appellant: Shri R. Krishnan, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 139Section 143(3)Section 45Section 54FSection 54F(1)

54F. (1) Subject to the provisions of sub-section (4), where, in the case of an assessee ……. (2) & (3) ............................ (4) The amount of the net consideration which is not appropriated by the assessee towards the purchase of the new asset made within one year before the date on which the transfer of the original asset took place, or which