https://www.taxtmi.com/caselaws?id=798477 For pre-amendment assessment years, capital gains invested within the prescribed period in more than one residential unit could qualify for residential-property relief. The expression "a residential house" was capable of covering multiple units before the statutory restriction to one residential house took effect from 1 April 2015; that restriction operates prospectively and cannot alone deny relief for earlier years. A reopening challenge based on the absence of a separate speaking order on objections does not arise where the communication contains only factual statements rather than specific, substantive objections to the recorded reopening reasons. en-us Wed, 12 Aug 2026 00:00:00 +0530 Tue, 08 Sep 2026 08:42:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798477 For pre-amendment assessment years, capital gains invested within the prescribed period in more than one residential unit could qualify for residential-property relief. The expression "a residential house" was capable of covering multiple units before the statutory restriction to one residential house took effect from 1 April 2015; that restriction operates prospectively and cannot alone deny relief for earlier years. A reopening challenge based on the absence of a separate speaking order on objections does not arise where the communication contains only factual statements rather than specific, substantive objections to the recorded reopening reasons. Case-Laws Income Tax Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798477