Case Law Details
Case Name : Shri Arun Kumar Jain Vs. The Income Tax Officer (ITAT Delhi)
Related Assessment Year : 2014-2015
Courts :
All ITAT ITAT Delhi
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Shri Arun Kumar Jain Vs. ITO (ITAT Delhi)
The A.O. noted that as per Section 54(2) of the I.T. Act, the amount of capital gain, which is not utilized by him for the purchase of new asset before the date of furnishing the ITR under section 139, shall be deposited by him, before furnishing such return in an account in any such bank or institution as may be specified in the Official Gazette, shall be accompanied by proof of such deposit. In this case, assessee has not deposited the unutilized amount in capital gain account before filing of ITR of 2014-2015 i.e., 26th July, 2015, so benefit of cap...
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Dear Sir,
There are number of assessees wanted to file IT Returns for the Financial years 2015-16 and 2016-17
If CBDT permits the assessee to file the IT Returns for the above financial years it will help number of assessees