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Case Law Details

Case Name : Paramjit Kaur Vs. Income Tax Officer (ITAT Chandigarh)
Appeal Number : ITA No. 717/Chd/2017
Date of Judgement/Order : 28/09/2017
Related Assessment Year : 2013-14
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Paramjit Kaur Vs. Income Tax Officer (ITAT Chandigarh)

As per section 54 of the Act a time period of three years was given for completion of construction of the house but at the same time,  section 54 did not place any bar on the commencement of construction. Therefore, the fact that the as

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