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2018 (7) TMI 291 - AT - Income TaxAdmission of additional income u/s 132(4) - assessee surrendered the additional income towards the share of Doctors fee but in the return of income, no such amount was separately shown by the assessee - Held that:- Since the assessee has admitted the entire receipts upto December 2010 and for the subsequent period and filed the return of income, we hold that no separate addition is required to be made in the hands of the assessee on account of Doctors fees. Accordingly, we set aside the orders of the lower authorities and delete the addition made by the AO. The appeal of the assessee is allowed on this ground. As evident from the ledger account, profit and loss account and the note submitted by the assessee that the assessee had admitted the sum of ₹ 16,82,445/- towards his share from the SSDH upto December 2010 which was more than the admission made by the assessee u/s 132(4) and also the share of his receipts worked out by the AO. AO has not given a finding that the assessee has received more than ₹ 16,82,445/- and not admitted by the assessee. Merely because the statement u/s 132(4) was given, the addition cannot be made in the hands of the assessee without any supporting evidence. Since the assessee has admitted the entire receipts upto December 2010 and for the subsequent period and filed the return of income, we hold that no separate addition is required to be made in the hands of the assessee on account of Doctors fees - addition made by the AO deleted - Decided in favour of assessee.
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