RAJIB CHAKRABORTY,KOLKATA vs. ITO- WARD-30(3), KOLKATA. , KOLKATA
In the result, the appeal of the assessee is allowed
ITA 1279/KOL/2023[2013-14]Status: DisposedITAT Kolkata20 May 2024AY 2013-14
Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]
Section 143(3)Section 250Section 250(6)Section 253(3)Section 253(5)
house within the period stipulated in Section 54F(1), if the assessee wants the benefit of Section 54F, then he should deposit the said capital gains in an account which is duly notified by the Central
Government. In other words if he want of claim exemption from payment of income tax by retaining the cash, then the said amount
