Assessee HUF filed the return claiming exemption under S. 54 in respect of investment made in two new flats . AO restricted exemption  to half of investment i.e. for one flat. CIT (A) confirmed the addition . Before the Tribunal it was contended that purchase of  two flats which were adjacent to each other and with purpose to use as duplex to be used by assessee for residential purpose. Tribunal held that  while considering residential house, intention of assessee at time of purchase or construction of property is relevant. Accordingly purchase of  two adjacent flats to be used for residential house as a duplex, matter was to be remanded back for considering whether aforesaid two flats could be treated as one residential house for purpose of claiming deduction . ( AY. 2014 -15)