Case Law Details
Case Name : DCIT Vs Anjali Mittal (ITAT Delhi)
Related Assessment Year : 2018-19
Courts :
All ITAT ITAT Delhi
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DCIT Vs Anjali Mittal (ITAT Delhi)
Perusal of the assessment order reveals that the Ld. AO negatived the assessee’s claim of exemption under section 54F for the reason that the entire payment towards purchase of the new property was not made by the assessee alone. Other family members namely, her husband, his HUF and son of the assessee also made payments towards purchase of the new property; that the assesee did not utilise the sale consideration of the old property towards purchase of the new property.
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