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Section 54B8 Section 139(4)2 Section 2(14)(iii)2

SMT. BIRMA DEVI,JAIPUR vs. INCOME TAX OFFICER, WARD-6-2, JAIPUR

In the result, appeal of the assessee is allowed in terms indicated

ITA 678/JPR/2018[2013-14]Status: DisposedITAT Jaipur12 Apr 2019AY 2013-14

Bench: The Hearing Of This Appeal.”

For Appellant: Shri S.L. Poddar (Adv)For Respondent: Shri B.K. Gupta (CIT-DR)

Section 139(1)Section 139(4)Section 143(3)Section 2(14)(iii)Section 54B

capital gain scheme nor purchased the new asset not only till the date of filing return u/s 139(1) but even the extended date u/s 139(4). As per ld. AR, this case the Assessment Year involved is Assessment Year 2013-14, therefore time available for investing in the purchase of new asset was up to 31.03.2015. The assessee invested