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TMI Blog1977 (10) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... qualified Doctors in theGovernmentHospitalwhich is well equipped with facilities. The ITO got a survey report dt.30th April, 1973of the Inspector where on the spot enquiry and local enquiries made on29th April, 1973he stated that: "Dr. Pathak is a medial practitioner. He is practising for the last 13 years at Bhiterwar. His hospital is equipped with X-Ray Plant, Blood Test apparatus and six Beds for indoor patients. One nurse and one servant assists him in his work. The value of hospital equipment is estimated at Rs. 60,000. He had a Jeep Land Rover from 1962 which was sold on2nd April, 1973for Rs. 12,000. He is insured for Rs. 30,000. Annual premium comes to Rs. 1,681. Domestic expenditure was stated to be Rs. 500 p.m. His income is esti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15,000 1968-69 50,000 12,500 1967-68 50,000 12,500 1966-67 50,000 12,500 1965-66 50,000 12,500 1964-65 50,000 12,500 3. The assessee went in appeal to the AAC in all these years. It was urged that the ITO has gone wrong in making such a high estimate of assessee s income. The assessee belongs to a family of agriculturist. He is a social man. His father was a well to do Zamindar having goods agricultural income. The house property belonged to the joint Hindu family of which he was a member. It was submitted that he was not a qualified Doctor as possessing Degree for M.B.B.S. etc. He could not use most of the facilities which w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omes on the same day. Therefore, if they start in the evening it is not practicable for them to reach back at the proper time. The AAC considered the various contentions raised by the assessee s Representative and on the basis of a detailed order came to the conclusion that the estimate of income as worked out by the ITO on the basis of the cash in the till upto 11.50 a.m. or whole of the day on the basis of Second Inspector s report was not correct. He accordingly reduced the estimates as below but confirmed the rate of 25 per cent as taken by the ITO and gave the following reliefs: Asst. yr. Receipts estimated Income @ 25% Income assessed by ITO Relief 1974-75 45,000 11,250 27,50 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken into account for the purpose of heavily insured. In his submission the estimates of the ITO are fair and reasonable and should be restored. 5. The assessee s Representative on the other hand has placed reliance on the order of the AAC and has submitted on the basis of the same that the AAC has taken a reasonable view of the whole matter and has given the reliefs due to the assessee on the basis of material on record. It was submitted that when the assessee has been able to prove on facts that he did not charge any consultation fees from the patients and that he did not work the clinic after 2 P.M. and that the machines were lying in tact as mycroscopic tests were not done by him, it cannot be said that the reliefs given by the AAC a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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