I HAD CONSTRUCTED A COMMERCIAL SHED IN 2015 AND AFTER RENNTING IT OUT FROM 2017 TO 2022, I . SOLD IT TO THE SAME PARTY, TO WHOM I HAD RENTED, THE SALE DEED HAPPENED IN 2022. I OPENED A CAPITAL GAIN ACCOUNT WITH A BANK AND DEPOSITED THE AMOUNT IN IT AS I WANTED TO BUY A RESIDENTIAL PROPERTY, BUT IT DID NOT HAPPEN AND I NEEDED THE FUNDS AND HENCE I PAID THE LTCG TAX AND ASKED THE BANK TO CLOSE MY CAPITAL GAIN ACCOUNT, BUT THE BANK ASKED ME TO GET A CERTIFICATE OF NOC FROM THE INCOME TAX. WHEN I APPROACHED THE IT OFFICER HE SAID HE WILL NEED BILLS FOR EXPENSES DONE FOR CONSTRUCTION OF THE COMMERCIAL SHED. UNFORTUNATELY I DO NOT HAVE THE BILLS AS I THOUGHT THERE IS NO NEED TO MAINTAIN ANY BILLS BEYOOND 7 YEARS AND I DESTROYED THOSE BILLS. BUT I HAVE BANK STATEMENT SHOWING THE EXPENSES AND THESE EXPENSES WERE DONE FROM A PARTICULAR BANK ACCOUNT WHICH WAS OPENED WITH A PARTNER IN THE SHED CONSTRUCTION FOR THE PUPROSE OF CONSTRUCTION OF SHED (THE SAME IS MENTIONED IN AN MOU BETWEEN US) KINDLY SUGGEST A SOLUTION TO CLOSE MY LTCG ACCOUNT AND AS TO HOW CAN I CONVINCE THE TAX OFFICER TO GIVE AN NOC