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2015 (10) TMI 1763 - JHARKHAND HIGH COURTAddition on undisclosed income - unexplained expenditure - evidence found during the course of search under Section 132 - ITAT deleted the addition - Held that:- Assessing Officer has committed an error in calculation of income of the respondent and the additions have been made on the basis of presumption and surmises and without any evidences on record. In the registers, which were seized bearing No. TKS-1 to TKS-12, some amount has been mentioned, which is received by the respondent assessee. The Assessing Officer has presumed that still further amount must have been paid by the patients, in cash. There is no evidence taken by the Assessing Officer, by examining any of the patients that he has paid any amount, in cash, over and above what is stated in the register. Not a single patient has been examined by the appellant for any of the block years or for the broken period. Moreover, the Assessing Officer has presumed the number of patients also for two assessment years i.e. 1995-96 and 1996-97 as 1000. The Assessing Officer has also presumed the average rate of ₹ 2000/- per case, on the basis of cash memo seized for broken period running from 1st April, 1997 to 21st October, 1997. For this broken period the total receipt comes to ₹ 10,20,600/- and the total number of cases were 541 and, therefore, average comes to ₹ 2000/- per patient. Thus, the rate which was found out by the Assessing Officer in the year, 1997 has also been made applicable in the year 1988-89 and, that too, on the presumed number of patients. This is not permissible in the eyes of law. The total calculation of receipts of the respondent-assessee, which worked out at ₹ 11,48,600/- is absolutely a baseless calculation. - Decided in favour of assessee.
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