PRAKASHI UNIYAL,DEHRADUN vs. ITO, KOTDWAR

In the result, appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishia Y 2009-10 Appellant Respondent Ms Praksahi Uniyal The Income Tax Officer F-27 Thdc Colony Vs. Kotdwar Ajabpur Dehradun Pan : Ccxpp8494E ( Appellant ) ( Respondent )

section 54 of The Income Tax Act as she built a residential house on newly purchased plot. The AO denied the exemption holding that assessee has purchased the plot of land and assessee has failed to give any evidence about the construction completed on the said property within the prescribed time. The assessee submitted that she has constructed a house