Condition precedent : Where assessee raised additional ground after filing return and claimed deduction under section 54F on ground that his authorised representative committed a mistake , since assessee himself declared income under head ‘business or profession’ in return and did not declare any capital gain, direction to Assessing Officer to consider claim of assessee under section 54/54F would not arise – Rajan Arputharaj Vincent Naveen v. ACIT/DCIT – [2024] 166 taxmann.com 378 (Chennai – Trib.)
Skip to content
Skip to footer