In the result, appeal of the assessee stands allowed
Bench: Shri Rajesh Kumar, Am& Shri Pradip Kumar Choubey, Jm]
6 Sushil Mitruka ITA Nos. 487 to 490/Kol/2025 AYs 2014-15 to 2016-17 & 2018-19 10. After hearing the rival contentions and perusing the material available on record, we find that in this case, the assessee has constructed the house property over a period of time commencing from FY 2014-15 to 2015-16 and year wise expenses were