In this case the Appellate Tribunal held that the assessee is holding more than one property which was not disputed by either of the party. The Tribunal in case of Laxman Singh Rawat ITA nos. 1668 & 2256/Del/2013  held that the expression “a residential house” would mean more than one residential house after taking into account the amendment to S. 54 which is apt in the present case. Further, the amendment has been brought in S. 54 to limit the exemption u/s 54 to one Residential unit, which is applicable from A.Y. 2015-16.  (AY. 2012-13)