Claim of Deduction u/s 54F of Income Tax Act rejected due to late filing of revised ROI: ITAT Directs Re-adjudication [Read Order]

By Shabna Rahim - On June 19, 2023 2:00 pm - 2 mins read
Claim of Deduction - Income Tax Act - rejected due - late filing - revised ROI - ITAT Directs - Re-adjudication

The Rajkot bench of the Income Tax Appellate Tribunal (ITAT) directed re-adjudication to the assessing officer for the rejection of the claim of deduction under section 54F of the Income Tax Act,1961 due to late filing of revised return of income (ROI).  Kusumben Amritlal Sanghavi, the appellant assessee is an individual and filed the return of income which was subsequently…

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