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    <title>2021 (11) TMI 1160 - ITAT CHENNAI</title>
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    <description>The Tribunal set aside the orders of the CIT(A) and the AO, remanding the matter back to the AO for a fresh assessment. The AO was directed to recompute the long-term capital gain using the market value determined by the DVO and to consider the entire amount invested by the assessee in the construction of the new house property for exemption u/s 54F. The appeals were allowed for statistical purposes.</description>
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      <description>The Tribunal set aside the orders of the CIT(A) and the AO, remanding the matter back to the AO for a fresh assessment. The AO was directed to recompute the long-term capital gain using the market value determined by the DVO and to consider the entire amount invested by the assessee in the construction of the new house property for exemption u/s 54F. The appeals were allowed for statistical purposes.</description>
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