Two different floors of one house property cannot be treated as two different residential houses

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 l

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