Exemption under section 54f

Hi.

Mr.X has made an Long Term Capital Gain on sale of Land for Rs.9,20,000/- during the FY 2015-2016.

Can Mr.X claim exemption under Section 54F in the following circumstances:

Mr.X already has constructed the property (Ground Floor) in the FY 2009-2010.(Buiding Plan date:04.12.2008 Plan perod:04.12.2008 to 03.12.2010)

Now.Mr.X intends to construct First Floor in the property.

Query:

1.Whether Construction of Additional Floor qualifies for exemption under section 54F?

2.Building approval for the same has to be renewed?

3.Case Law in support of the above claim?

Thanks.