https://thetaxtalk.com/2018/12/exemption-u-s-54f-can-still-be-allowed-if-sale-consideration-is-invested-to-purchase-new-residential-flat-before-date-specified-u-s-1394-kolkata-itat/
Exemption u/s 54F can still be allowed if sale consideration is invested to purchase new residential flat before date specified u/s 139(4) : Kolkata ITAT