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Disallowance of exemption u/s 54F - assessee failed to deposit unutilized funds in a capital gains account scheme before filing the return of income u/s 139(1) - reopening of assessment - Right given to the assessee u/s 139(4) cannot be lost merely because proceedings were initiated u/s 147 - assessee has filed return u/s 139(1) within the time allowed u/s 139(4) - claim allowed.

Income Tax
19-6-2018

Disallowance of exemption u/s 54F - assessee failed to deposit unutilized funds in a capital gains account scheme before filing the return of income u/s 139(1) - reopening of assessment - Right given to the assessee u/s 139(4) cannot be lost merely because proceedings were initiated u/s 147 - assessee has filed return u/s 139(1) within the time allowed u/s 139(4) - claim allowed.

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