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TMI Blog2014 (1) TMI 913X X X X Extracts X X X X X X X X Extracts X X X X ..... -07. 3. The only effective ground reads as under:- "1. On the facts and in the circumstances of the case and in Law, the Ld. CIT(A)-IV, Surat has erred in deleting the addition of Rs. 10,12,859/- made by the AO on account of suppressed receipts." 4. Brief facts of the case are that during the assessment proceedings the assessing officer observed that assessee who is a doctor has not shown the consulting receipts income on Saturdays and Sundays of the year claiming that he is not running his consulting clinic on Saturdays and Sundays. The assessing officer was of the view that since assessee was running hospital, it was not possible he would not be examining the patients in his consulting clinic on Saturdays and Sundays. It was also state ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted in the local daily was also filed. In addition to this evidence, the copy of the prescription issued by the doctor during the relevant year and a copy of the front page of the file issued by the assessee-doctor to the patient by him during the year were also filed to show that even on front page of the file it was clearly mentioned that the consulting room of the assessee remains closed on Saturdays and Sundays. It was also pointed out that the dates of examination by the assessee-doctor as stated on the first page of the file of the patient also showed that none of the dates was of Saturdays and Sundays and the patients were invariably examined by the assessee during Monday to Friday only. The assessee also offered to depute any perso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n that the AO has not rejected the books of accounts and the book results by invoking the provisions of sec. 145 (3) of the Act. As stated by the appellant the appellant produced daily cash register for the whole year alongwith the other usual books of accounts and records before the A.0. during the course of assessment proceedings and from the Assessment Order it is noticed that the A. O. has not pointed out any mistake or defects in such registers, books of accounts and records produced by the appellant. The appellant has also relied on various judgments including the judgment of the Hon'ble jurisdictional Ahmedabad ITAT, in the case of Shari Chandrakant R. Patil (ITA No. 3278/Ahd/2004) to contend that when the books of accounts are not r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... years back then year under consideration, a copy of the advertisement inserted in the local daily to the effect that the appellant Doctor intended to sell the hospital set up, etc. The appellant even offered to A.O. to depute some personnel from the Income-tax Department to verify the veracity of his contention by making surprise checks at his consulting room on Saturdays and Sundays. However, as can be seen from the Assessment Order neither the A. O. made any such inquiries nor rejected or controverted any of the numerous evidences filed by the appellant to substantiate his contention. The A. O. has not been able to bring any evidence on record to show that the appellant Doctor is running his consulting room on Saturdays and Sundays also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar as the medicines prescribed by the assessee-doctor on Saturdays and Sundays it was explained that those medicines were only for the patients who were admitted in his hospital and have nothing to do with his consulting receipts as he was not giving medicines along with prescriptions to his patients. The offer of the doctor to the assessing officer was not accepted by him to depute a person to verify whether his consulting room is open for five days only or for all 7 days of the week. The assessing officer on the contrary without bringing anything on record to show that assessee was giving consultations to his patients on Saturdays and Sundays also have gone to make this addition which was uncalled for, and hence not sustainable in law. Ld ..... X X X X Extracts X X X X X X X X Extracts X X X X
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