https://thetaxtalk.com/2020/05/16/capital-gain-exemption-reinvestment-made-in-the-name-of-assessee-alone-vis-a-vis-in-the-name-of-wife-or-in-the-name-of-son-interesting-case-by-pune-itat/
Capital Gain Exemption & Reinvestment made in the name of assessee alone vis a vis in the name of Wife or in the name of son: Interesting case by Pune ITAT