TMI Blog2015 (11) TMI 1074X X X X Extracts X X X X X X X X Extracts X X X X ..... ended on 31st March, 2001 whereas the statement of the assessee was recorded on 20th August, 2004. The questions put to the assessee have been quoted above. Not one question was put to him as to what was his income during the relevant period which is the subject matter of consideration in this appeal. The assessee was asked in August, 2004 as to what was his income, he gave an answer to that. But the present income cannot also be presumed to be the past income. The officers of the revenue could have asked necessary questions but they omitted to do so. When they omitted to do so that may be a pointer to show that they did not have any information as regards any understatement of income by the assessee for that period. If such information was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, sustained. Aggrieved by this order, the present appeal was preferred by the assessee. Mr. Mukherjee, learned advocate appearing for the assessee submitted that the proceedings under Section 147 were initiated but the recorded reasons for initiation of such proceedings were not supplied to the assessee in spite of demand. As a matter of fact, the recorded reasons were given to the assessee for the first time during an appeal against the order passed under Section 147 read with Section 143(3). He contended that there has, therefore, been a glaring violation of the principles of nature justice. Mr. Bhowmick, learned Advocate for the revenue did not dispute that the recorded reasons were, for the first time, given to the assessee duri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amber at Ghosh Medical hall on Saturday morning and Sunday evening. Assuming that he attended at least 10 patients with fees @ ₹ 40/- total weekly collection from this chamber comes to Rs.(40 10 2) i.e. ₹ 800/-. Thus total weekly fees collection from three chambers is calculated at ₹ 7500/- + 2400/- + 800/-) i.e. ₹ 10700/-. Considering the fact that the chambers were closed for 6 weeks during Puja holidays and for some private assignment of doctor, total yearly professional earning comes to Rs.(10700/- 46 weeks) i.e. ₹ 492200/- during F.Y. 2000-2001. The Assessee declared ₹ 212920/- as professional receipt during F.Y. 2000-2001. As such difference of Rs.(492200/- 212920/-) i. e. ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t weekly holiday i.e. on Monday. Except when out of station for H.C. about said assignment and (c) Ghosh Medical Hall, from 10.00 a.m. to 11.00 a.m. on Saturday morning and Sunday Evening from 7.00 to 8.00 p.m. Also I attend Jeevan Deep in Evening appointment only. Q.12. How many patients do you attend in the above said chambers ? Ans. 12 a) Jeevan deep Morning : Average 10 Evening : Average 5 (for reporting mainly) b) Gouri Medical Hall Morning : Average 5 patients (mainly free patients) c) Ghosh Medical Hall Morning : Avg. one to two patients Sunday Evening: Avg. one to two patients. Q. 20. How many patients you have attended today. Ans.20 I have attended 20 patients today and received approximately ₹ 1500/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as well as the Tribunal, that the Assessing Officer had no material to believe that the income had escaped assessment was wrong and contrary to facts. The assessee had not maintained any books of account. Therefore, the reopening of assessments was valid and within time. We have considered the rival submissions. In so far as the violation of the principles of natural justice is concerned, it is an admitted fact that the recorded reasons were not given to the assessee. Therefore, the submission that the assessee was prevented from making an adequate representation as regards illegality of the proceedings under Section 147 cannot be lightly brushed aside. There has, in fact, been a violation of the principles of natural justice. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that period. If such information was available with them, they would have asked that question. Without asking any question without having any material, they could not have proceeded on the basis that the assessee must have earned the amount. Nothing was shown to us to establish that such a course is permitted by the law. It is wellsettled that statutory authorities must act in accordance with law or not at all. The judgment cited by Mr. Bhowmick does not really assist him because in that case definite information as regards payments received by the assessee and definite information as regards surgeries attended by the assessee were available. Therefore, the facts and circumstances of that case are different than the facts and circumstances ..... X X X X Extracts X X X X X X X X Extracts X X X X
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