TMI Blog2016 (9) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... me Tax Act, 1961 is that the amount was paid into the Special Capital Gain Account maintained by the respondent-assessee with the same branch of the Bank after a delay of one day, namely, on 31.07.2008 instead of on 30.07.2008. The Tribunal has recorded a finding of fact that the assessee had infact on the same day i.e. 30.07.2008 instructed the Bank to transfer the money from his saving account t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oney to the assessee to enable him to purchase the property. - ITA No.183 of 2016 (O&M) - - - Dated:- 24-8-2016 - S. J. Vazifdar, Chief Justice And Deepak Sibal, JJ. Mr. T.K. Joshi, Advocate for the appellant ORDER S. J. Vazifdar, Chief Justice (Oral) C.M. No.14404-CII of 2016 For the reasons stated in the application, the delay of 980 days in re-filing the appeal is condon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5,70,800/- on account of investment made in residential house by the company in which the assessee is one of the directors and not by the assessee (individual) as provided in law. 3. With reference to the first question, the alleged non-compliance of the provisions of Section 54F of the Income Tax Act, 1961 is that the amount was paid into the Special Capital Gain Account maintained by the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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