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
58,94,781/-
4. According to the AO, the assessee should have purchased the new asset before one year of date of transaction or should have invested within two years from the date of transaction of sale when the capital gain has arisen. The assessee has claimed Rs. 37 lacs invested in flat purchase from API in the year
