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Section 54F Exemption: ITAT directs CIT(A) to decide issue on Merits
Case Law Details
- Case Name
- Bhupendrabhai Punjabhai Patel Vs ACIT (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Ahmedabad
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Bhupendrabhai Punjabhai Patel Vs ACIT (ITAT Ahmedabad)
In the case of Bhupendrabhai Punjabhai Patel vs. ACIT, the ITAT Ahmedabad addressed an appeal challenging the CIT(A)’s decision from October 6, 2023, which had rejected the appellant’s claim for a Section 54F deduction of Rs. 75,80,923. The appeal was delayed by 125 days due to the appellant’s difficulty with technology and missed notifications. The appellant argued that the CIT(A) had dismissed the appeal without considering the merits, solely based on non-compliance. The ITAT noted that the CIT(A) failed to review the m...
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