Assessing Officer made disallowance of deduction claimed by assessee under section 54. Tribunal held  that apartment buyer agreement was entered into by assessee in respect of an under construction flat and since sale as well as possession of property in question had been completed within a period of three years from date of sale of residential house by assessee,  would be entitled to be accorded relief under section 54. Dismissing the appeal of the Revenue the Court held that  view taken by Tribunal being in consonance with judgment of High Court in Pr. CIT v. Akshay Sobti [2020] 423 ITR 321 (Delhi) (HC). No substantial question of law arose for consideration.