In the result, appeal of assessee is allowed for statistical purposes
Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimr. Vineet Shrivastava Ito (It & Tp) E-7/795, Arera Colony Bhopal Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Bcxps 2544 H Assessee By Shri Rohit Tiwari, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 21.06.2023 Date Of Pronouncement 22.06.2023
6. Without prejudice of above grounds and in alternate on merits of the case, the Ld. AO erred in disallowing the benefit of section 54 of the Act amounting to INR 64.04.260 on alleged ground that the deposit in capital gain account scheme was made on 3 September 2019 falling beyond the due date of filing return under section