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
property within one year from the date of transaction. The AO has further held that the amount advanced to M/s Arslan Developers was not a utilization as per sec. 54F of the Act and the amount returned by the builder was kept in saving account of the appellant before being paid to M/s APIL. A copy of the agreement made