Assessee individual had sold an immovable property and invested sale consideration for purchase of entire block (consisting of 3 residential units located at different floors of same building) of residential project within specified time.  Aassessee claimed exemption under S 54F  of the Act  which was allowed. PCIT under revision held that entire super structure of block in residential project comprised of 3 independent units could not be regarded as ‘a residential house’ as contemplated under S.  54F and, hence, assessee was not eligible for claim of deduction under said section. On appeal the Tribunal held that, position prior to 1-4-2015, multiple residential units are included within sphere of S. 54F of the Act, accordingly the revision is held to be not justified (AY. 2014-2015)