S. 54F – If two flats were joined together before assessee became owner, the same will be considered as one

HIGH COURT OF BOMBAY Commissioner of Income-tax Versus Raman Kumar Suri IT APPEAL NO. 6962 OF 2010 NOVEMBER 27, 2012 JUDGMENT M.S. Sanklecha, J. This appeal by the revenue under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) challenges the order dated 30/4/2010 passed by the Income Tax Appellate Tribunal (hereinafter referred to as “the Tribunal”) for the Assessment Year 2006-07. 2. Being aggrieved, the revenue has formulated the following questions of law for the consideration of this Court. (a) Whether the Tribunal wa...