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2020 (3) TMI 503

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..... e for the period in which construction was carried out and could not be totaled at in the last year. Learned counsel for the appellant states that the appellant has certain material which may enable the authorities below to decide this issue. In these circumstances, the appeal is allowed. The impugned order qua addition is set aside and matter is remanded back to the assessing officer to wor .....

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..... in the facts and circumstances of the case, the orders Annexures P-1, P-2 and P-6 can be sustained at law? (ii) Whether in the facts and circumstances of the case, the addition of ₹ 2,48,048/- on account of alleged unexplained investment in the construction of factory building at Noida can be legally sustained in as much as the construction of the building was over a span of three year .....

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..... adjudication? [2] On 27.01.2020, following order was passed:- The issue which arises in these two appeals is whether unexplained income could be added in the single year of assessement or whether it had to travel back towards relevant years in which the construction was done. Adjourned to 04.02.2020. A photocopy of this order be placed on the file of connected case(s). [3] .....

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