Sneh Gupta Vs ACIT (ITAT Delhi)ITAT Delhi Quashes Rs.21.66 Cr Addition – AO Cannot Travel Beyond Limited Scrutiny- Purchase & Reconstruction of Old House Qualifies for 54F – Tribunal Grants Full ReliefAssessee had filed her return declaring income of Rs.77.98 lakh. Exemption u/s 54F cannot be denied where Assessee purchases old uninhabitable property, demolishes it & constructs a new residential house, utilizing full capital gains within 3 years. That having regard to the facts and circumstances of the case, ld. For this purpose, she purchased a residential property on 09.09.2015 which was uninhabitable at the time of purchase. PB 203 is the copy of completion certificate of MCD dated 31.03.2017 which confirms that the subject residential property was constructed after its demolition.