Sec. 54F of Income Tax Act, 1961—Capital Gain— Rejection of the claim of the assessee without conducting any enquiry to verify the fact about the actual cost of construction as well as the time period of the construction of the house is not warranted and justified, hence, once the assessee has produced the evidence in support of his claim of construction of new residential house and house was actually constructed as existed at the plot of land, then the claim of the assessee cannot be denied on mere suspicion or doubt, hence the claim of the assessee under section 54F is allowed - ANIL VIJAY V/s ITO - [2019] 76 ITR (TRIB) 315 (ITAT-JAIPUR)