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TMI Blog2013 (10) TMI 779X X X X Extracts X X X X X X X X Extracts X X X X ..... verify the bills and complete the assessment under the Income-tax Act. Therefore, if there is any specific allegation against the assessing officer it is open to the assessee to bring the same to the notice of the higher authorities in the Income-tax department. In the assessment proceedings, the services of the assessing officer can not be excluded. The assessing officer is also an authority established under the provisions of Income-tax Act. This Tribunal being a second appellate authority cannot verify each and every bill, unless the same is verified by the original authority, i.e. the assessing officer. Since the assessee has not filed any reconciliation statement with regard to in-patient credit either before the assessing officer or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he bills generated at the time of admission of the patients and also the bills generated at the time of discharge of the patients from the hospital. According to the ld.senior counsel, utility bill was reflected twice in the individual bills, once at the time of admission and the other at the time of discharge. Therefore, according to the ld.senior counsel, there was a duplication of the very same amount. Referring to the paper book II filed by the assessee page No.1, the ld.senior counsel submitted that this is the copy of the bill generated at the time of discharge of one of the patients, Shri Unnikrishnan. At column No.5, this patient was charged Rs.710 towards colar doppler. The ld.senior counsel further submitted that the very same pat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the matter can be sent back to the file of the assessing officer for verification, the ld.senior counsel submitted that the assessing officer may not verify the entire bills and the assessee may not get any justice from the assessing officer. The ld.senior counsel pointed out that the appeal may be kept pending before the Tribunal and a remand report may be called for from the assessing officer after examining the sample bills. 4. On the contrary, Shri M Anil Kumar, the ld.DR submitted that the assessee has not filed any reconciliation of the receipts before the assessing officer. The ld.DR pointed out that if there is a double addition then it needs to be rectified. But whether there is a double addition or not, that has to be examined ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... generated at the time of admission of the patient and the bill generated at the time of discharge from the hospital and the total receipt claimed by the assessee. The assessee apprehends that by sending the matter back to the file of the assessing officer for verification it may not get justice. This Tribunal is of the considered opinion that the assessing officer is also an officer empowered to verify the bills and complete the assessment under the Income-tax Act. Therefore, if there is any specific allegation against the assessing officer it is open to the assessee to bring the same to the notice of the higher authorities in the Income-tax department. In the assessment proceedings, the services of the assessing officer can not be exclude ..... X X X X Extracts X X X X X X X X Extracts X X X X
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