DHARMISTA MEHTA,MUMBAI vs. ITO 34(1)(3), MUMBAI
In the result, appeal filed by the assessee is allowed
ITA 1885/MUM/2017[2012-13]Status: DisposedITAT Mumbai12 Oct 2022AY 2012-13
Bench: Shri Aby T Varkey & Shri Gagan Goyaldr. Dharmista Mehta 22/5, Walchand Terraces, Opp. A.C. Market, Tardeo, Mumbai - 400043. Pan: Aafpm5272R ...... Appellant Vs. Ito-34(1) (3), Income Tax Office Building, Pratyakshakar Bhavan, Bkc, Bandra (East), Mumbai-400051. ..... Respondent Appellant By : Sh. Satish Mody Respondent By : Smt. Mahita Nair, Cit-Dr Date Of Hearing : 18/07/2022 Date Of Pronouncement : 12/10/2022 Order Per Gagan Goyal, A.M: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-46, Mumbai [Hereinafter Referred To As [‘Cit(A)’] Dated 31.01.2017 Passed Under Section 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As [‘The Act’] For The Assessment Year (Ay) 2012-13. The Assessee Has Raised The Following Grounds Of Appeal:
For Appellant: Sh. Satish ModyFor Respondent: Smt. Mahita Nair, CIT-DR
Section 139(1)Section 143(3)Section 54
property of the assessee is sold and when exactly the amounts were invested, whether it was invested in a residential house or otherwise. All these facts have to be considered with reference to provisions of Section 54F (4) along with Section 139 (1) of the Act, as the due time would be under Section 139(1) only not under Section
