Held that the date of agreement of sale of original asset, i. e., August 10, 2012 and the date of agreement with the builder for purchase of the new residential house property, i. e., August 24, 2011, the new asset was purchased by the assessee within one year before the date of sale of original asset. Even otherwise, going by the date of sale deed of original asset, i. e., November 5, 2012 and delivery of possession of the new property, i. e., April 7, 2012, then also the investment made by the assessee for purchase of the new residential house property was within one year prior to the date of sale of the original asset. Entitle for exemption. (AY.2013-14)