Two separate agreements to purchase a flat having two separate numbers do not mean that they are two residential units

RELEVANT PARAGRAPH 10. The relevant provisions of section 23(2),(3) and (4) read as under: Annual value how determined. 23(1) … …. ….. (a) …. .… …. (b) …. …. …. (c) …. …. …. Provision …. …. Explanation …. ….. (2) Where the property consists of a house or part of a house which —- (a) is in the occupation of the owner for the purpose of his own residence; or (b) cannot actually be occupied by the owner by reason of the fact that owing to his employment, business or profession carried on at any other place, he has to reside at that other ...