Assessee owned one house in his name and owned other two properties jointly with his family members. He sold his house and claimed deduction under section 54F. Assessing Officer denied deduction on ground that assessee owned three properties. Tribunal held that in view of judicial precedent on subject that where assessee held property jointly with her husband in equal proportion, it could not be said that she was owner of house property at time of sale for availing deduction under section 54F, assessee was entitled to deduction under section 54F. Grievance of assessee was that he was not granted sufficient opportunity to explain nature of these expenses, matter was to be remitted back to Assessing Officer for passing speaking order after affording opportunity of being heard. (AY. 2014-15)