In the result, appeal of the assessee is allowed in part
Bench: Shri R.C. Sharma & Shri Sandeep Gosainsatya Narayan Choudhary, Vs A.C.I.T., 58, Gokulpura, North Ayad, Central Circle-1, Udaipur-313001. Udaipur. (Appellant) (Respondent) Pan No. Aappc 9260 P Satya Narayan Choudhary, Vs A.C.I.T., 58, Gokulpura, North Ayad, Central Circle-1, Udaipur-313001. Udaipur.
unexplained investment used in construction activities. 20. With regard to A.O.’s allegation that there was no bills or incomplete vouchers with regard to cost of construction, it 18 ITA 266 & 392/Jodh/2019 Satya Nr. Choudhary Vs ACIT was submitted by the ld AR that there is no requirement to maintain bills etc, in relation to construction expenses as same