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2 results for “TDS”+ Section 54F(4)clear

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Key Topics

Section 54F7Section 53A4Section 69A3

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), , RAIPUR vs. SHRI RADHESHYAM AGRAWAL, RAIPUR

The appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 32/RPR/2020[2015-16]Status: DisposedITAT Raipur22 Sept 2022AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.32/Rpr/2020 "नधा"रण वष" / Assessment Year : 2015-16 The Deputy Commissioner Of Income Tax-2(1), Raipur (C.G.) .......अपीलाथ"/Appellant बनाम / V/S. Radheshyam Agrawal 27/B, Ankit Choubey Colony, Raipur (C.G.). Pan : Aczpa6544J ……""यथ" / Respondent

For Appellant: Shri Amit M Jain, CAFor Respondent: Shri P.K Mishra, CIT-DR
Section 143(3)Section 17Section 2(47)(v)Section 49Section 53ASection 54F

54F of Rs. 2,59,08,966/-), as under: 4 DCIT-2(1) Vs. Radheshyam Agrawal On being queried as regards the deduction that was claimed u/s.54F of the Act of Rs.2,59,08,966/-, it was the claim of the assessee that the same was with respect to purchase of a new residential property vide an unregistered purchase agreement

NEELAM MANDHANI, RAIPUR,RAIPUR vs. INCOME TAX OFFICER-1(2), RAIPUR, RAIPUR

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

ITA 303/RPR/2025[2017-18]Status: DisposedITAT Raipur18 Jul 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.303/Rpr/2025 "नधा"रण वष" / Assessment Year : 2017-18 Neelam Mandhani D-27, Shailendra Nagar, Raipur-492 001 (C.G.) Pan: Bgkpm2502A ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(2), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Yogesh Warlyani, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 115BSection 147Section 148Section 271ASection 54FSection 69A

4. I have gone through the statement of facts, grounds of appeal, and the facts available on record. Brief facts of the case are that the department as per information available found that the appellant had purchased an immovable property of Rs,2,78,87,860/- and a TDS was deducted of Rs.27,35,500/- on it. Notice u/s.148