In the result, the appeal of the revenue is dismissed being devoid of merits
Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay
Housing Infra Pvt. Ltd.)Referring to the impounded documents, the Ld DR submitted that the same has been found at the premises of the partnership firm M/s Kapahi Construction Company where the husband and both the sons of the assessee are partners, and the 12 I.T.A. No.557/Asr/2024 Assessment Year: 2019-20 contents of the said impounded documents is so clear