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TMI Blog1991 (9) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... ate to the assessment years 1973-74 and 1974-75, respectively. Income-tax References Nos. 14 to 16 of 1985 relate to the assessment years 1975-76, 1976-77 and 1977-78, respectively. At the instance of the Revenue, the Tribunal has referred the following common question of law in all the five cases for the decision of this court : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee is entitled to exemption under section 5(1)(iv) in respect of the value of the whole building and not merely in respect of the proportionate value of one of the shop rooms in the building? The same question was raised for consideration in all the cases for the assessment years 1973-74 to 1977-7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Allahabad High Court in Shiv Narain Chaudhari v. CWT [1977] 108 ITR 104 , the Tribunal held that several self-contained dwelling units, which are contiguous and situate in the same compound and with common boundaries and having unity of structure could be regarded as one house. In the light of the Tribunal decision in Mrs. Urmila Manikanth Shah's case aforesaid and the facts in the present case, the Tribunal held that the exemption under section 5(1)(iv) of the Act should not be restricted to one of the several shop rooms in the building, but should be allowed in respect of the value of the entire building, subject to the limitation prescribed under section 5(1)(iv) of the Act. It is thereafter at the instance of the Revenue th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee would be entitled to exemption in respect of the value of the entire building and not restricted to one of the several shop rooms in the building. In Shiv Narain Chaudhari's case [1977] 108 ITR 104 , a joint Hindu family had four different independent residential units which were connected with a common passage in a building owned by them and bearing municipal door Nos. 92 and 92A in Dharbhanga Castle. A question arose as to whether they could be regarded as forming one house or those two portions constituted two different houses. It was found that both portions of the building, bearing door Nos. 92 and 92A, were contiguous to each other and were within one common boundary and common compound. There were four residential uni ..... X X X X Extracts X X X X X X X X Extracts X X X X
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