Search: condonation of delay

1 result for “condonation of delay”+ Section 54Bclear

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Key Topics

Section 10(37)2 Section 45(5)2 Section 54B2

BAIJU ROY,PATNA vs. ITO, WARD-4(2), PATNA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 13/PAT/2022[2016-17]Status: DisposedITAT Patna02 Jun 2023AY 2016-17

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 10(37)Section 133(6)Section 2(14)(iii)Section 45(5)Section 54BSection 54F

condoning the delay and deciding the appeal on merit. (b) Whether capital gain on compensation received by the assessee for compulsory acquisition of agricultural land is leviable in his hands or not. 3. Brief facts of the case are that the assessee has filed his return of income electronically on 15.09.2016 declaring total income of Rs.2,53,190/-.The assessee