TMI Blog2014 (7) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... there is only one common kitchen for both the flats - The flats were constructed in such a way that adjacent units or flats can be combined into one - the flats were converted into one unit and for the purpose of residence of the Assessee - the acquisition of the flats may have been done independently but eventually they are a single unit and house for the purpose of residence – Relying upon Incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of fact in relation to Assessment Year 2007-08 is questioned on the ground that the claim of deduction under section 54 of the Income Tax Act 1961 was not tenable. 3. It is urged that the factual position has been completely misread and misconstrued so as to allow the claim. Mr Ahuja, learned counsel appearing in support of this appeal submits that the law laid down by the Mumbai Bench of the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ja, a substantial question of law arises for determination. 4. We are unable to agree. We found that the evidence based on which the claim was granted by the Commissioner of Income Tax (Appeals) and the Income Tax Appellate Tribunal has been noted by the Tribunal in paragraph 4 of its order. Prior thereto, the factual position has also been noticed that the Assessee alongwith his wife jointly o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d fact is that the flats were converted into one unit and for the purpose of residence of the Assessee. It is in these circumstances, the Commissioner held that the acquisition of the flats may have been done independently but eventually they are a single unit and house for the purpose of residence. This factual finding could have been made the basis for recording a conclusion in favour of the Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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