Allowing the appeal the Tribunal held  that the assessee had sold her residential house on November 19, 2014. The capital gains received on the transfer were invested by the assessee in a new residential flat in a building under construction for which the assessee received an allotment letter dated February 5, 2015 on making payment of Rs. 3,62,97,800. Thus, substantial consideration towards investment was made within two years from the date of transfer. Merely because the assessee got the occupancy certificate after the time period that could not be a reason to deny the exemption since such delay was beyond the control of the assessee. Revision order is held to be not valid  (AY. 2015-16)