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2014 (1) TMI 913 - ITAT AHMEDABADDeletion made on account of suppressed receipts – Held that:- The addition has been made by the assessing officer by simply holding that assessee - doctor has shown receipts only for five days in a week and not showing receipts on all Saturdays and Sundays of the year - CIT(A) has given relief to the assessee by holding that assessing officer has not been able to bring any evidence on the record to show that assessee-doctor was running his consulting room on Saturdays and Sundays also - the addition has been made by him only on the basis of assumptions and surmises. CIT(A) found that assessee during the assessment proceedings gave several evidences in the form of files of the patients managed by him and the prescriptions issued by him to his patients to show that the assessee-doctor was available for consultation only from Monday to Friday - As far as the medicines prescribed by the assessee-doctor on Saturdays and Sundays it was explained that those medicines were only for the patients who were admitted in his hospital and have nothing to do with his consulting receipts as he was not giving medicines along with prescriptions to his patients - The offer of the doctor to the assessing officer was not accepted by him to depute a person to verify whether his consulting room is open for five days only or for all 7 days of the week - The assessing officer without bringing anything on record to show that assessee was giving consultations to his patients on Saturdays and Sundays also have gone to make the addition was not sustainable in law - CIT(A) has rightly deleted the addition – Decided against Revenue.
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