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1992 (2) TMI 178 - ITAT PUNE
Extract:
.......t section could not be denied merely on the ground that the registered sale deed in respect of the property was executed beyond the time limit prescribed under section 54. Accordingly, we reverse the order of the CIT(Appeals) and direct the ITO to grant consequential relief to the assessee as directed above. 10. In the result, the appeal is allowed