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
section 54F of the Act. Since the primary condition was not fulfilled in this case, the question that whether the said amount was kept in CGAS or not, is of no consequence.”
6. After hearing both the parties and on perusal of the material placed on record, it is seen that the assessee had sold agricultural land in March
