Section 54 & 147 of the Income Tax Act, 1961 — Capital gains — Reopening beyond four years was not sustainable as assessee invested the amount received on sale of original asset in fixed deposit, acquisition of new residential house by making payment by issue of cheque on his account in another bank was rightly allowed deduction under section 54—Keshav Dutt Shreedhar vs. Deputy Commissioner of income tax [2019] 202  TTJ 117 (Chandigarh)