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2 results for “capital gains”+ Section 54Fclear

Sorted by relevance

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Key Topics

Section 54F18Capital Gains2Long Term Capital Gains2Disallowance2

MIRZA ARIF BEG,GORAKHPUR vs. ACIT, RANGE - 1, GORAKHPUR

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

ITA 100/VNS/2019[2014-2015]Status: DisposedITAT Varanasi26 May 2022AY 2014-2015

Bench: Hon’Ble Sh.Vijay Pal Rao & Hon’Ble Sh. Ramit Kocharassessment Year: 2014-15 Mirza Arif Beg, V. Commissioner Of Income Tax, H. No. 184-B, New Colony, New Range-1, Gorakhpur Beniganj Chowk, Jafra Bazar, Gorakhpur, U.P. Pan-Abxpb6421C (Appellant) (Respondent) Appellant By: Sh. Subhash Chand, Advocate Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 26.05.2022 Date Of Pronouncement: 26.05.2022

For Appellant: Sh. Subhash Chand, AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139Section 139(4)Section 143(3)Section 54F

section 54F in respect of this investment made for the residential plot and construction of house thereupon. He has further submitted that the capital gain

SHAMIMUL FATIMA,GORAKHPUR vs. ACIT, RANGE - 02, GORAKHPUR

In the result the appeal of the assessee is allowed

ITA 102/VNS/2019[2013-2014]Status: DisposedITAT Varanasi22 Nov 2023AY 2013-2014
For Appellant: Shri. Ashish BansalFor Respondent: Shri. A. K. Singh
Section 54(2)Section 54BSection 54F

capital gain arose in the month of march 2013, thus it is clear that the investment made by the appellant is beyond the permissible time frame, as envisaged in the scheme of things, of the provisions of section 54F