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2008 (7) TMI 469 - AT - Income TaxMaintenance of the penalty levied u/s 158BFA(2) - Block Assessment in search case - documents showing suppression of professional receipts were found and seized - factum of concealment u/s 271(1)(c) - Assessee was practicing in Unani medicine - HELD THAT:- AO based his assessment on the quotations noted in the consultation register and totalled the same. From this total estimated deductions were given by the AO and further estimated deductions were given by the CIT (A) and the Tribunal. Therefore, the residual figure assessed was only an estimated figure. AO did not make any enquiry as to the veracity of the assessee's claim in regard to the quotations. The patients were not examined. There is no clear-cut proof that the assessee did receive the amount as shown in the quotation. As such it cannot be said that the factum of concealment was proved beyond the shadow of doubt. Therefore, we find that the factum of concealment was not proved beyond the shadow of doubt. Additions were made solely on the basis of quotations in consultation register. Cash receipts cannot be determined correctly on the basis of quotations alone. No enquiry was made to find out the truth. Justice is truth in action. De hors sufficient evidence penalty cannot be levied. Therefore, in our opinion, it is not a fit case for the maintenance of penalty. Accordingly, we direct the AO to delete the same. In the result, the appeal of the assessee stands allowed and the appeal of the revenue stands dismissed.
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