Case Law Details
Case Name : Smt. Anuradha Venkatesan Vs The Income Tax Officer (ITAT Chennai)
Appeal Number : IT Appeal No. 952 (MDS.) OF 2011
Date of Judgement/Order : 20/11/2012
Related Assessment Year : 2006- 07
Courts :
All ITAT ITAT Chennai
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IN THE ITAT CHENNAI BENCH ‘C’
Smt. Anuradha Venkatesan
Versus
Income-tax Officer
IT APPEAL NO. 952 (MDS.) OF 2011
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“…the present assessee has not led any cogent proof of her intention to invest the consideration amount in the REC bonds and efforts undertaken in pursuance of the same. Therefore, same is distinguishable….”.
As is clear from above,and neceassrily immplied,in a case where assessee has proved that non-comliance of the subject requirement within the timeframe was for reasons beyond his control, then the relief cannot be rightly denied.