SEEMA SRIVASTAVA,PATNA vs. ITO,DC/AC-6, PATNA, PATNA
In the result, the appeal is dismissed
ITA 715/PAT/2024[2017-18]Status: DisposedITAT Patna06 Jun 2025AY 2017-18
Bench: Shri George Mathan & Shri Rakesh Mishra
Section 115BSection 142(1)Section 143(2)Section 143(3)Section 144Section 250Section 250(2)Section 48Section 54Section 54F
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 9
