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Two different floors of one house property cannot be treated as two different residential houses
Case Law Details
- Case Name
- ITO Vs. Nathamuni Krishnaswamy Balaji (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2010- 11
- Courts
- All ITAT, ITAT Chennai
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ITO Vs. Nathamuni Krishnaswamy Balaji (ITAT Chennai)
It is an undisputed fact that both the ground floor and first floor bearing same residential number, i.e., 64,/43, 28th Cross Street, Indira Nagar, Adyar, Chennai, contiguous to each other and are within a common boundary and a common compound. Further, the property tax and water tax are paid for the entire house as a whole and it is a composite unit till now it continues to remain the same. On verification of the Property tax details of 4-9-2014, the learned Commissioner (Appeals) has noticed that the above said property is mentioned as sin...




