Dismissing the appeal of the revenue the Court held that the AO not only had the benefit of examining the survey report, but also all other connected documents, particularly, the materials provided by the housing society. The documents convincingly pointed to the fact that the two flats were conjoined into one single residential unit. The issues raised on the facts had been finally decided. A “possible view” had been arrived at stating that there was only one single residential unit. The order of revision was not valid. (AY. 2008-09  2009-10) (Decision of the single judge in Abhijit Bhandari v. PCIT (2017) 396 ITR 499 (Mad.)(HC)  is affirmed)