TMI Blog2005 (10) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... ov., 1998. 2. The first effective issue raised in the appeal pertains to sustained trading addition of Rs. 24,000. 3. The assessee is a practising doctor and is the proprietor of Rathi Nursing Home, Sujangarh. As a result of a survey conducted under s. 133A on 14th Sept., 1993, trading addition of Rs. 35,880 was made by applying GP rate of 13.65 per cent as against the rate of 11.4 per cent de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 75,148 made in the laboratory receipts accounts. 5. The facts relating to this ground are that the assessee had declared GP from the laboratory at Rs. 32,264. During the course of survey, it was noticed that the total actual receipt from laboratory were not entered into the books of account and after comparison of the entries in laboratory receipt register and the regular cash book, it was no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he rival submissions and perused the evidence on record. 7. The learned Authorised Representative has vehemently argued in support of the averments contained in the affidavit of the technician, namely, Shri Sunny Joseph and has asserted that the duly sworn affidavit has to be given credence unless the same is controverted. For that matter, reliance has been placed on the decision of the Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffidavit, i.e., 15th July, 1998. The AO did not ascertain as to whether the technician, Shri Sunny Joseph, was really working any more with the assessee or not. The technician has thrown open his credential to jeopardy by such a declaration in his affidavit. The affidavit has to be accepted as a truthful version of the maker in the absence of any counter evidence. Therefore, the impugned addition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... telephone, electricity expenditure, etc., on account of personal user. 11. The learned CIT(A) has disposed of this issue in one sentence without giving any details of the facts relating to this issue. Therefore, this issue is restored back to the file of the learned CIT(A) with the direction to pass a speaking order on this issue. Obviously, the assessee has to be heard before passing an order a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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