Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2022 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (9) TMI 495 - AT - Income TaxRevision u/s 263 by CIT - Erroneous order passed by the AO, allowing claim of dispensary expenses without conducting any inquiry - HELD THAT:- Assessee only referred to the notices before us without pointing out where exactly the queries regarding the claim of expenses relating to the dispensary expenses were raised in the said notices. Further, he has not pointed out any reply filed by the assessee in response to query, if any, with regard to the expenditure claimed relating to the dispensary run by the assessee. Therefore, this contention of assessee that issue was examined during the assessment proceedings, we find, it without any basis at all and is therefore rejected. As for the other contention of assessee that there was no illegality in the order of the AO since the assessee had been consistently returning such 28% of net profit from his medical profession including dispensary income, we find is neither here nor there. The ld.counsel for the assessee has made this claim for the first time before us. This claim was not made before the ld.CIT. Further, no evidence has been filed to support his contentions that the assessee had been returning profit at a consistent rate in all the years. Therefore, this claim of the assessee, we also find, is baseless and is also rejected. No infirmity in the order of the CIT holding the assessment order passed by the AO, allowing claim of dispensary expenses without conducting any inquiry despite the facts demonstrating no income being earned by the assessee from the same, as erroneous and prejudicial to the Revenue. - Decided against assessee.
|