In absence of supportings addition to existing house may not be treated as construction of new house

Brief of the Case: In the instant case, as the municipal approvals, completion certificates and authentic plans were not available, the ITAT could not conclude whether assessee had constructed new independent house and there was no evidence that the old building was ever demolished. There was significant variation in the valuation report submitted by AO and plan submitted by the assessee. Therefore, only a site inspection could conclude whether a new house was constructed or just an extension was made to the old house. Hence, ITAT directed AO to give an opportunity to the assessee and examine ...