Assessee claimed deduction  account of expenses incurred expenditure in construction of residential house, however, documents produced by assessee showed that house was got constructed under MOU between father of assessee and Architect and there was no evidence to show that said construction was financed by assessee.  The AO denied the exemption-On appeal the Tribunal held that even in additional evidences which were sought to be filed by assessee, there was nothing to show that assessee had invested money in construction of house. Accordingly the order of the AO is affirmed. Tribunal also affirmed the reassessment proceedings. (AY.  2009-10)