Held, dismissing the appeal, that the assessee invested Rs. 2.24 crorre  and odd in the construction of the house within a period of three years, which construction was incomplete at the end of the stipulated period, but got actually completed at a later stage. The assessee invested a sum of Rs. 1 crore in the Capital Gains Scheme account. The Commissioner (Appeals) was right in granting exemption under section 54F of the Act. (AY. 2013-14)