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TMI Blog2022 (3) TMI 1028X X X X Extracts X X X X X X X X Extracts X X X X ..... heir regular books mentioned in Sub-Rule 2 of Rule 6F. Thus, medical professionals has to maintain daily case register and inventory of the medicine stock. On a specific enquiry from the Bench, the ld.AR could not answer the question whether appellant Doctor had maintained the daily case register and medicine stock register. Appellant is liable for penalty under section 271A of the Act for non-maintenance of the books of accounts. No reason has been provided for non-maintenance of the books. Therefore, the penalty order under section 271A is hereby confirmed. - Decided against assessee. - ITA No.1162/PUN/2018 - - - Dated:- 15-3-2022 - Shri S.S.Viswanethra Ravi, Hon ble JM And Dr. Dipak P. Ripote, Hon ble AM For the Assessee : Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed penalty of ₹ 25,000/- under section 271A of the Act. The assessee filed an appeal before the ld.CIT(A). The ld.CIT(A) upheld the penalty order passed by the AO. The para 5 of the ld.CIT(A) order is as under: 5. I have carefully considered the above submissions of the appellant. As per the contention of the appellant himself, the appellant is maintaining only the cash book. That would not suffice as the appellant is required to maintain complete set of books of accounts that should include the Ledger, stock register etc. It is further seen that the AO has stated that the appellant did not file any response to the show cause notice of penalty, whereas before me the appellant has stated that a letter dated 28/06/2016, was filed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e lakh fifty thousand rupees in any one of the three years immediately preceding the previous year, or, where the profession has been newly set up in the previous year, his total gross receipts in the profession for that year are not likely to exceed the said amount.] (2) The books of account and other documents referred to in sub-rule (1) shall be the following, namely:- (i) a cash book; (ii) a journal, if the accounts are maintained according to the mercantile system of accounting; (iii) a ledger; (iv) carbon copies of bills, whether machine numbered or otherwise serially numbered, wherever such bills are issued by the person, and carbon copies or counterfoils of machine numbered or otherwise serially numbered rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioned in the Rule 6F. The Rule 6F(3) specifically provides for additional books and documents to be maintained by Medical Professionals in addition to their regular books mentioned in Sub-Rule 2 of Rule 6F. Thus, medical professionals has to maintain daily case register and inventory of the medicine stock. On a specific enquiry from the Bench, the ld.AR could not answer the question whether appellant Doctor had maintained the daily case register and medicine stock register. Thus, it is a fact that appellant Doctor had failed to maintain books of accounts. Therefore, the appellant is liable for penalty under section 271A of the Act for non-maintenance of the books of accounts. No reason has been provided for non-maintenance of the books. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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