ITAT remanded matter to examine additional evidence filed by assessee to substantiate her claim of sec. 54 exemption

INCOME TAX: Where Assessing Officer denied section 54 deduction to assessee on ground that assessee had not deposited unutilized capital gain in a specified bank account within due date for filing return of income as contemplated under section 54(2) and assessee sought to file additional evidence to show that within a period of 3 years from date of transfer of capital asset, it had put up construction of residential house and, therefore, requirement of deposit of unutilized capital gain in a spe

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