3] On 10.02.2020, learned counsel for the Revenue stated that the issue which had been raised could not be verified by him as the record is not available. [4] Today again learned counsel for the Revenue states that record is not available. He is not in a position to deny that in such acasethe addition would have to be made for the period in which construction was carried out and could not be totaled at in the last year. [5] Learned counsel for the appellant states that the appellant has certain material which may enable the authorities below to decide this issue. [6] In these circumstances, the appeal is allowed. The impugned order qua addition of Rs. 2,48,048/- is set aside and matter is remanded back to the assessing officer to work out the tax liability as per law after considering the material which the appellant may produce.