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Deduction U/s. 54F to be disallowed on failure to complete construction within 3 years
Case Law Details
- Case Name
- Smt. Anu Agarwal Vs I.T.O. VII(1) (ITAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2008- 09
- Courts
- All ITAT, ITAT Chandigarh
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IN THE ITAT CHANDIGARH BENCH ‘B’
Anu Agarwal
versus
Income-tax Officer
IT APPEAL NO. 655 (CHD.) OF 2011
[ASSESSMENT YEAR 2008-09]
NOVEMBER 27, 2012
ORDER
T.R. Sood, Accountant Member
This appeal is directed against the order passed by the CIT(A)-II, Ludhiana, dated 30.5.2011.
2. In this appeal the assessee has raised following grounds:
“1. That the ld. CIT(A)-II has erred in rejecting the claim of the appellant without appreciating the facts of the case and without application of mind.
2. That the ld. CIT(A)-II acted with great enthusiasm in rejecting the appeal of a...
