Bench: This Court, Questioning The Order Dated 25.01.2017 In
disallowed deduction under Section 54F of the Income-Tax Act, 1961 (‘the Act’ for short) on the ground that the assessee purchased the property vide sale deeds dated 10.09.2008 and 20.11.2008, however, the construction of the flats have not been completed when the purchase was made under the said sale deeds. Further, it observed that the construction was completed