2008 (12) TMI 760

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..... ent. In the above appeal, appellant is seeking to raise following question of law- Whether on the facts and circumstances of the case and in law, the Hon ble Tribunal was justified in directing the Assessing Officer to allow exemption under section 54F in respect of two residential houses after verification whether these two flats i.e. Flat No.301 302 are adjacent to each other and interconnecte .....

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..... No. 301 and 302 was made by the assessee from his own funds and (2) whether such flats a re adjacent to each other having common passage and are being used as one residential house. After ascertaining these facts the Assessing Officer shall allow the exemption in respect of both the flats if it is found that both the flats are being used as one residential house and the investment was made by the .....

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