Exemption u/s. 54 unjustified as benefit claimed on different document and later transaction completed differently

DCIT Cen Vs Divya Sameer Gehlaut (ITAT Mumbai) ITAT Mumbai held that assessee claimed benefit u/s 54 on a different document, whereas ultimately the transaction completed on altogether a different set of conditions and property, which is not permissible to claim benefit u/s. 54 of the Act. Accordingly, benefit u/s. 54 denied. Facts- The case of the assessee was selected for scrutiny under the CASS and assessment was completed u/s. 143(3). During the course of assessment proceedings, claim of the assessee u/s. 54 was examined and the same was denied. Consequently, an addition of Rs. 13,84,87,51...