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2021 (6) TMI 623 - AT - Income TaxDisallowance u/s 54F - assessee did not deposit unutilized amount in capital gain accounts scheme as required u/s 54F - HELD THAT:- As relying on SHRI RAMAIAH DORAIRAJ VERSUS INCOME TAX OFFICER, WARD 4 (2) (2) , BANGALORE. [2020 (12) TMI 597 - ITAT BANGALORE], VENKATA DILIP KUMAR [2019 (11) TMI 416 - MADRAS HIGH COURT] we direct the A.O. to allow the claim of the assessee after verifying the details of investment made in the purchase of new flat by the assessee, i.e., whether the investment has been made within the period prescribed u/s 54F - Appeal filed by the assessee is treated as allowed for statistical purposes.
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