SEEMA SRIVASTAVA,PATNA vs. ITO,DC/AC-6, PATNA, PATNA

In the result, the appeal is dismissed

Bench: Shri George Mathan & Shri Rakesh Mishra

house; therefore, the provisions of section 54F would be applicable if the assessee I.T.A. No.: 715/PAT/2024 Assessment Year: 2017-18 Seema Srivastava. fulfils the other applicable conditions in section 54F. Thereafter, the AO has reproduced the parts of the section 54F which mention the conditions i.e. clause a and b. In concluding para of the order i.e. para