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2018 (2) TMI 1999 - AT - Income TaxDeduction u/s 54F - four plots purchased as one single unit - HELD THAT:- Assessee could not controvert the findings of the ld. CIT(A) as in this case it does not transpire that all the four plots purchased by the assessee constitute a single unit. All the plots are separate units and the assessee has constructed the house only at one Plot No. 4. In this view of the matter, we decline to interfere with the order of the ld. CIT(A). Thus Ground No. 1 and 2 of the assessee are dismissed.
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