2011 (11) TMI 657 - AT - Income Tax

Summary

Issues involved: Appeal against order of Commissioner of Income-tax(A) u/s 143(3) for assessment year 2006-07.

Ground No.1 - Non-adjudication of opportunity issue by CIT(A): The CIT(A) provided ample opportunities to the assessee during the appellate proceedings, leading to the dismissal of the ground raised by the assessee.

Ground No.2 - Addition on account of unaccounted surgeries: Assessing Officer found discrepancies in lenses used by the assessee, leading to addition of income from undisclosed surgeries. CIT(A) upheld the addition but reduced the rate per surgery applied by the Assessing Officer.

Ground No.3 - Addition on account of consumables: Assessee failed to maintain proper records of consumables, resulting in addition by Assessing Officer. CIT(A) upheld the addition after reducing the percentage of consumables added.

Ground No.4 - Addition on account of agricultural expenses: Assessing Officer estimated agricultural expenses as assessee did not maintain records. CIT(A) reduced the addition, but the Tribunal found no merit in the addition and directed it to be deleted.

Conclusion: The appeal filed by the assessee was partly allowed, with modifications made to the additions on account of unaccounted surgeries and consumables, and deletion of the addition on account of agricultural expenses.