Assessee sold a property and thereafter purchased a residential plot and constructed a residential house. He claimed deduction under section 54 of the Act. The Assessing Officer rejected assessee’s claim and made an addition on account of long-term capital gain (LTCG). Commissioner (Appeals) held  that claim of benefit under section 54 could not be disallowed only on ground that same was not claimed in  return. On appeal the Tribunal held that  the  Assessing Officer had taken into consideration information like cost of construction and other costs, provided by assessee to index income and calculate capital gains, however, Assessing Officer had left assessment half way by not inquiring into deduction if any claimed as applicable. Order of CIT(A) is affirmed. The Tribunal also held that the  Commissioner (Appeals) have powers to consider claim of assessee which was left half way by Assessing Officer.(AY. 2014-15 )