PRAKASH RAGHUNATH MANJARKAR,,SATARA vs. DEPUTY COMMISSIONER OF INCOME-TAX, SATARA CIRCLE , , SATARA
In the result, the appeal of assessee is allowed
ITA 1990/PUN/2017[2013-14]Status: DisposedITAT Pune15 Jun 2022AY 2013-14
Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi
For Appellant: Shri Kishor PhadkeFor Respondent: Shri M.G. Jasnani
Section 133(6)Section 139(1)Section 54F
property there was a civil suit filed by the other parties and the assessee could not complete the construction and the licence for constructing the house was accordingly delayed. The learned Tribunal further noted that CIT (A) in his order relied upon the decision of the Madras High Court in the case of CIT
V/s Sadarmal Kothani
