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2013 (2) TMI 154 - HC - Income TaxChargeable income - interpretation for the provisions of Section 29 & 145 - undisclosed surgery operations - in appeal Tribunal reduced the quantum of addition @ Rs.8000/- per surgery form Rs.10,174 - Held that:- Once the assessee has himself stated before the Tribunal that the average rate of the surgery be reduced to Rs.6000/- per surgery, then now it is not open to the appellant to dispute that that the flat rate applied by the Tribunal is arbitrary. In fact, the average rate of surgery @ Rs.10,147/- was based upon the number of surgeries performed by the appellant in one year and the income earned therefrom. The addition made by the Assessing Officer were based upon reasonable grounds, which may not be said to be arbitrary. In fact, the Tribunal was indulgent to the appellant in reducing the average rate to Rs.8000/- per surgery. Appellant has further argued that a specific ground was raised before the Tribunal that the rejection of books of accounts is wholly unjustified and that the Tribunal has wrongly recorded in the order that the rejections of books of account was not disputed by the assessee. Thus no merit in the said argument as well. Mere fact that in the grounds of appeal, the appellant has raised a ground to assert that rejection of books of account is incorrect, is not sufficient to accept the argument of the appellant. The Tribunal has recorded the concession on the basis of argument raised during the course of hearing. Therefore, the finding has been recorded by the Tribunal on the basis of proceedings at the time of hearing. The concession recorded during the course of hearing cannot be permitted to be disputed in appeal - no substantial question of law arises.
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