DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 3,, PUNE vs. M/S. VISHRAM DEVELOPERS,, PUNE
In the result, the appeal of Revenue is allowed for statistical purposes
ITA 1794/PUN/2017[2011-12]Status: DisposedITAT Pune05 Mar 2020AY 2011-12
Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.1794/Pun/2017 नििाारण वषा / Assessment Year : 2011-12 The Dy. Commissioner Of Income Tax, Circle – 3, Pune .......अऩीऱाथी / Appellant बिाम / V/S. M/S. Vishram Developers, 61B/11, Zelum Apartment, Prabhat Road, Erandwane, Pune – 411004 Pan: Aagfv0995F ……प्रत्यथी / Respondent Assessee By : S/Shri Ajay Singh / Deepak Sasar Revenue By : Shri Deepak Garg
For Appellant: S/Shri Ajay Singh / Deepak SasarFor Respondent: Shri Deepak Garg
Section 139(1)Section 139(5)Section 80ASection 80I
gain on sale of capital asset should be deposited before date of furnishing return of tax under section 139, in such a situation, section 139
cannot be meant only section 139(1), but it means all sub-sections of section 139 - Held, yes - [Paras 14 and 15] [In favour of assessee]
ITO v. Nilima Abhijit Tannu
