Deduction U/s. 54F on Unutilized amount not deposited in CGAS before due date

Smt. M.K. Vithya Vs The Income Tax Officer (ITAT Chennai) Argument of the assessee is that construction of the residential house on which it was claiming deduction u/s.54F of the Act was completed prior to 15.03.2017 and hence within the time period allowed for constructing a new residential house u/s.54F(1) of the Act. The question whether exemption could given under Section 54F of the Act where investment in a new residential house was made within three years from the date of transfer of the asset giving rise to the capital gains, even when the assessee had not deposited the unutilized amoun...