Held that the Assessee had made a gift of his other house property to his daughter on the occasion of her marriage; once the gift given by the assessee is accepted as valid, it is clear that the assessee was left with only one residential house property.  The assessee purchased a flat by way of a registered sale deed dt. 7th July, 2021, and the builder handed over possession thereof in June 2022, it cannot be said that the assessee purchased one more residential property within one year from the date of transfer of the original asset in violation of the proviso to s. 54F(1); further, the investment made by the assessee for purchasing the new residential house on 18th Oct., 2022 and the investment made in the Capital Gains Accounts Scheme on 28th Oct., 2022, were within the due date, which satisfied the conditions of S. 54F; exemption cannot be disallowed only on the ground that the assessee has used only part of the land for constructing the house property.(AY. 2022-23)