Case Law Details
Case Name : Sunandan Kumar Minocha Vs ITO (ITAT Delhi)
Appeal Number : ITA No. 3135/Del./2018
Date of Judgement/Order : 23/12/2021
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Delhi
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Sunandan Kumar Minocha Vs ITO (ITAT Delhi)
ITAT held that assessee is eligible for claim of exemption u/s 54 in respect of purchase of 3 different residential houses and amendment brought in the Finance Act, 2014 w.e.f. 01.04.2015 will not be applicable in AY 2013-14.
FULL TEXT OF THE ORDER OF ITAT DELHI
Aforesaid appeal has been filed by the assessee against impugned order dated 26.02.2018, passed by the ld. CIT (Appeals)-27, New Delhi for the quantum of assessment passed under section 143(3) of the Income-tax Act, 1961 (for short ‘the Act’) for the assessment year 2013-14.
2. In the grounds of appeal, the assessee has raised the following grounds :-
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