TMI Blog2014 (1) TMI 913X X X X Extracts X X X X X X X X Extracts X X X X ..... essment proceedings gave several evidences in the form of files of the patients managed by him and the prescriptions issued by him to his patients to show that the assessee-doctor was available for consultation only from Monday to Friday - As far 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be examining the patients in his consulting clinic on Saturdays and Sundays. It was also stated by him in his order that in the present scenario of great competition no medical professional can afford to keep his consulting room closed on Saturdays and Sundays. Besides these assessing officer also cited several examples to show that the medicines were purchased by the doctor on Saturdays and Sundays also and this fact of purchase of medicines on weekends showed that assessee was running his consulting clinic on Saturdays and Sundays also. Based on these findings and observations assessing officer concluded that the assessee was running his consulting room on Saturdays and Sundays also. The assessing officer accordingly made the additio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... examined by the assessee during Monday to Friday only. The assessee also offered to depute any personal from the income tax department to find out and verify the veracity of the contentions made by him before the first appellate authority. In respect of bills of medicines purchased on Saturdays and Sundays, it was pointed out that since doctor was running a hospital also wherein the patients were admitted to whom medicines were required to be given on Saturdays and Sundays also. Thus, medicines were purchased only for the patients admitted in the hospital and have no relevance with running the consulting room by the assessee-doctor as he was acting as consulting physician only who did not dispense the medicines from his consulting room. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hari Chandrakant R. Patil (ITA No. 3278/Ahd/2004) to contend that when the books of accounts are not rejected, the estimation of gross receipts and consequent income cannot be made. Respectfully following those judgments I hold that the action of the A. O. of estimating the gross receipts in the appellant's case without rejecting the books of accounts of the appellant is bad in law and liable to be quashed. Even on merits also it is found that there is no substance in the A.O's contention that since some bills for purchase of medicines made on Saturdays and Sundays were found, the appellant must be running his consulting mom on all Saturday and Sundays. In fact, as intended by the appellant, the appellant is a Consulting Physician (MD) an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on record to show that the appellant Doctor is running his consulting room on Saturdays and Sundays also. The addition in respect of suppression of professional receipts is made only on the basis of assumptions and surmises. Under the circumstances, 1 have no hesitation in deleting the impugned addition of Rs. l0,12,859/- made by the A. O. on the ground of suppression of professional receipts." 7. Now aggrieved the revenue is in appeal before us. 8. At the time of hearing Ld. D.R. vehemently supported the order passed by assessing officer while on behalf of assessee written submissions were filed. 9. After hearing Ld. D.R. and perusing the record and written submissions filed by the assessee, we find that addition of Rs. 10,12,859/- h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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