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2013 (10) TMI 779 - AT - Income TaxAddition on account of In-Patient Credit – Held that:- Assessee has generated two bills, one at the time of admission of the patient for utilities and another at the time of discharge of the patient. The claim of the assessee that the bills generated at the time of admission for utilities was also included in the discharge bill of the patient. This contention of the assessee needs to be examined after verifying the bills generated at the time of admission of the patient and the bill generated at the time of discharge from the hospital and the total receipt claimed by the assessee - Assessing officer is also an officer empowered to verify the bills and complete the assessment under the Income-tax Act. Therefore, if there is any specific allegation against the assessing officer it is open to the assessee to bring the same to the notice of the higher authorities in the Income-tax department. In the assessment proceedings, the services of the assessing officer can not be excluded. The assessing officer is also an authority established under the provisions of Income-tax Act. This Tribunal being a second appellate authority cannot verify each and every bill, unless the same is verified by the original authority, i.e. the assessing officer. Since the assessee has not filed any reconciliation statement with regard to in-patient credit either before the assessing officer or before the CIT(A), this Tribunal is of the considered opinion that the matter needs to be verified by the assessing officer - Assessing officer is directed to verify the entire bills and vouchers, that may be produced by the assessee in a fair manner, without any bias and undue influence.
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