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2009 (4) TMI 316 - PATNA HIGH COURTSearch and seizure of assessee’s residence-cum-clinic - Assessing Officer rejected the returned figures, and added a sum of Rs. 2,00,000 spent towards the marriage reception of her daughter. A further sum of Rs. 1,00,000 was added towards referral income which is the amount of commission received from clinic and laboratories of doctors for having referred patients to them for consultation and/or investigation - a large number of documents were seized in the course of search and seizure which disclosed that the assessee was receiving illegal money by sharing the fee of doctors and X-ray clinic to whom she had referred her patients for consultation and/or investigation, X-ray, etc – Hence additions were justified - It is evident on the findings recorded in the impugned order that the assessee is a mendacious person capable of taking contradictory stands with the dishonest intention to avoid lawful taxation. - the assessee had herself conceded before the learned Tribunal that minimum penalty be imposed. In that view of the matter, the learned Tribunal was perfectly justified in imposing the penalty.
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