Can 2 houses be considered as one house

For Wealth Tax

The assessee owns three residential houses.. one at bandra and the other 2 at andheri. The Andheri lats are adjacent flats but not physically combined. These 2 flats are not let out.

Can the assessee consider the 2 andheri flats as one?

Can the assessee take under his wealth tax computation as follows:

  1. house at bandra                                             50lacs     
  2. house at andheri (both as one house)      150lacs

                                                                        total         200lacs                                       less: exempt u/s 5(vi) [ie 2 houses at

              andheri as one house]                                 (150lacs)

        Net Taxable wealth                                                 50 lacs

Replies (3)

 no

Why not Ms Devanshi.. If reference can be drawn towards Shiv Narain Chaudhari v. CWT then it shows that if 2 flats of the building are situated in same compound and within common boundaries and have unity of structure then they could be regarded as one house.. My case becomes similar to this one right?

 not at all

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