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S. 54F – Deduction on investment made after due date but before Return Filing ?
Case Law Details
- Case Name
- R.K.P. Elayarajan Vs Deputy Commissioner of Income-tax (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Chennai
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IN THE ITAT CHENNAI BENCH ‘A’
R.K.P. Elayarajan
V/s.
Deputy Commissioner of Income-tax
IT Appeal No. 106 (Mds.) of 2012
[Assessment Year 2008-09]
JUNE 15, 2012
ORDER
N.S. Saini, Accountant Member
This is an appeal filed by the assessee against the order of the CIT(A)-IX, Chennai, dated 31.10.2011.
2. The assessee has taken the following grounds of appeal:
“1.1 Orders of the authorities below are contrary to law, weight of evidence and probabilities of the case.
1.2. Authorities below erred in disallowing the claim of the appellant u/s 54F to the tune of Rs. 27,44,063.
1.3. Le...
