https://www.taxtmi.com/caselaws?id=366880 The Tribunal allowed the assessee's appeal, quashed the order passed under section 263 of the Income Tax Act, and restored the assessment order for the assessment year 2013-14. It was held that the two adjacent flats could be considered a single residential unit for the purpose of claiming deduction under section 54 of the Act. The Tribunal found that the Assessing Officer had properly examined the claim, and the directions given by the Principal Commissioner were conflicting and invalid, leading to the restoration of the original assessment order. en-us Fri, 07 Sep 2018 00:00:00 +0530 Wed, 12 Sep 2018 09:44:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366880 The Tribunal allowed the assessee's appeal, quashed the order passed under section 263 of the Income Tax Act, and restored the assessment order for the assessment year 2013-14. It was held that the two adjacent flats could be considered a single residential unit for the purpose of claiming deduction under section 54 of the Act. The Tribunal found that the Assessing Officer had properly examined the claim, and the directions given by the Principal Commissioner were conflicting and invalid, leading to the restoration of the original assessment order. Case-Laws Income Tax Fri, 07 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366880