TMI Blog1990 (1) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... xplained investment in the construction. 2. The assessee constructed 9 rooms each during the accounting periods relevant to asst. yrs. 1973-74, 1976-77, 1979-80 and 1980-81. The constructions were made in Village Saran, Teh. Ballabgarh, DistrictFaridabad. The assessee reported the cost of construction in each year at Rs. 6,000, Rs. 8,500, Rs. 11,000 and Rs. 17,000 respectively. In support of his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... O made additions of Rs. 10,000, Rs. 14,000, Rs. 15,000 and Rs. 30,000 in the four years respectively. The assessee appealed to the AAC who has upheld the cost of construction as estimated by the ITO but has deleted the additions by holding that the assessee having no source of income other than agricultural, the difference in cost could not be taxed under ss. 68 and 69. 3. The Revenue is in appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly from inside and the outer side only teap pointed. The roof was made of agro stone slab placed over wooden Karies. There were no sanitary fittings and no compound wall, no toilet, etc. and only one hand pump was installed for water supply. This is the nature of the building raised by the assessee and the ITO's order nowhere mentions that he has taken into account this poor quality of constructi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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