Assessing Officer disallowed deduction on ground that assessee had violated section 54F(4) by not depositing net sale consideration in capital gain scheme account during intermittent period of construction of residential house. On appeal the Tribunal held that  since assessee had invested entire sale consideration in construction of residential house within period stipulated under section 54F(1), exemption could not be denied on ground that sale consideration had not been deposited in capital gains scheme account before due date prescribed under Section 139(1). Assessee would be  entitled for exemption. (AY. 2013-14)