1986 (6) TMI 89

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....;     These are appeals by the assessee against disallowance of the claim under s. 23(1). As an identical issue is involved in both the appeals, they are disposed of together in a common order. 2. The assessee had a small tiled house. It was demolished and a building consisting of two floors was constructed by the assessee. The building was left out to 6 persons for resid....

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....unit. However, his view is not borne out by facts when he remarks that each floor was let out to three different tenants and each of the tenants used the respective portion for residential purposes. In fact Sri M.J. Swamy ld. counsel for the assessee, contended that there are totally six residential units, three in the ground floor and three in the first floor. Each residential unit is having a ha....

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....ment relied on the orders of the authorities below and submitted that the action of the decision of the Madras High Court in C.H. Kesava Rao vs. CIT (1983) 35 CTR (Mad) 147 : (1985) 156 ITR 369 (Mad) would be applicable to the instant case. 3. Having regard to rival submissions, we have no hesitation in upholding the contentions of the assessee. The case relied on by the departmental representa....