MADHUSUDHAN JAJU,HYDERABAD vs. INCOME TAX OFFICER, WARD-1, SANGAREDDY
In the result, the C.O. of the Revenue is allowed for statistical\npurposes
ITA 442/HYD/2023[2013-14]Status: DisposedITAT Hyderabad15 Jan 2025AY 2013-14
For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: : Shri SPG Mudaliar, SR-DR
Section 143(3)Section 148Section 54F
Capital Gain Account Scheme (“CGAS”). The Ld. AO\ndisallowed the exemption claimed by the assessee u/s.54F contending\nthat, the assessee had deposited the amount in CGAS after the due\ndate specified u/s.139(1) of the Act. Finally, the Ld. AO completed\nthe assessment u/s.143(3) r.w.s.147 of the Act on 22.12.2019\nconsidering the sales consideration at Rs.67,34,000/-, allowing
