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2011 (7) TMI 231 - KERALA HIGH COURTUnexplained expenditure versus Unaccounted money - Section 69C - whether the entire amount collected in the name of doctors by the respondent could be assessed as unexplained expenditure under section 69C, on account of the failure of the respondent to prove the expenditure - Held that: Cases falling under section 69C are essentially expenditure accounted as such by the assessee but assessee fails to prove on demand by the department. It may so happen that when unaccounted income is disclosed in search, the assessee may claim expenditure against the same and if proved, department will be bound to accept it Assessee, prima facie, discharged their burden or atleast shifted the same to the Revenue when they gave particulars of payments made to the doctors - In our view the department should have issued notice to the doctors for confirmation of the payments and if they confirm receipts, to make assessments on doctors and if they deny, to proceed against the respondent/assessee and direct them to prove the payment as having been made and in the absence of proof of payment, to make assessment of the amount under section 69C. - When unaccounted money is paid, assessee cannot be expected to give receipt or voucer from doctors - Decided in favor of assessee.
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