Held that as per the joint development agreement the assessee has handed over possession and complete control of share of property. Transfer was complete on handing over the possession  and not on date of Registration. Entitle exemption for reinvestment of consideration. Though the assessee had offered capital gains in the assessment year 2012-13, there was no estoppel under the Act. It was incumbent upon the authorities to find out whether particular income was assessable in a particular year or not. (AY.2012-13)