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2018 (5) TMI 1537 - AT - Income TaxDisallowance of deduction claimed u/s 54 - assessee eligibility to claim deduction in respect of one residential flat - Held that:- All the three flats into one residential unit having a single kitchen and private staircase. In our considered opinion, the additional evidence filed by the assessee, since, is crucial for deciding the issue in dispute, needs to be admitted. However, since, the Departmental authorities did not have the opportunity to examine the aforesaid evidence, the same requires to be looked into by them. Moreover, assessee’s claim that the three residential units haves been converted into a single unit having common kitchen, common entrance, etc. not only has to be proved through documentary evidence but an enquiry is also required to be made to find out the veracity of assessee’s claim.
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