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TMI Blog2024 (10) TMI 1567X X X X Extracts X X X X X X X X Extracts X X X X ..... f the AO to express his dissatisfaction about the correctness or completeness of the accounts, when assessee s books are audited cannot be accepted. By merely copying/reproducing Rule 6F of the Rules, and sec.145(3) AO cannot justify his action of rejecting the books of accounts which was regularly maintained by the assessee and which have undergone auditing u/s. 44AB of the Act. Therefore, we don t countenance the action of the CIT(A) upholding the action of the AO rejecting the books of accounts of the assessee. And since we accept the log-book maintained by assessee in accordance to Rule 6F of the Rules and note that there is no other material referred to in assessment order or impugned order to support the addition. Hence, the addition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt to it, the assessee filed RoI declaring total income of Rs. 42,12,030/-. According to the AO, he got information that assessee has received unaccounted income of Rs. 16,47,500/- as fees from 3295 patients [i.e. Rs. 500/- per patient] viz out-patient consultation done at M/s.Appollo Hospitals. Therefore, he re-opened the assessment to ascertain if the receipts on account of ibid out-patient consultations done by the assessee while in M/s.Apollo Hospitals Ltd., were accounted for in the books of accounts and accordingly, called for relevant documents in this regard; and acknowledges that assessee had submitted the details in response to the notice which included the working as to how the gross receipts were arrived at. However, the AO note ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee has filed RoI on 26.07.2012 for AY 2012-13 declaring an income of Rs. 40,62,028/-. The RoI filed by the assessee was re-opened by the AO by issuing notice u/s. 148 of the Act on 28.02.2019 based on the information from the Ld.PCIT, Central-1, Chennai, that pursuant to a search conducted in the premise of M/s.Apollo Hospitals Ltd., the assessee didn t disclose an amount of Rs. 16,47,500/- which was purportedly received by him as consultation fee of out-patients numbering 3295 @ Rs. 500/- per patient. In order to ascertain the fact as to whether the receipts on account of such consultation in M/s.Apollo Hospitals Ltd., were accounted for by the assessee in his regular books of accounts, the AO directed the assessee to produce the books ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which was maintained by assessee in accordance to Rule 6F of the Rules nor gave any Show-Cause Notice to assessee, expressing his dissatisfaction about the genuineness of the log-book. According to Ld AR, only when he received the assessment order to his surprise, he came to know that AO rejected the log-book on the basis of its appearance and took adverse view, which action of AO was in gross violation of natural justice because, on the specific direction of AO, the assessee produced the log-book maintained as per Rule 6F of the Rules, and if the AO disbelieved it, then he ought to have given an opportunity to assessee to explain/rebut the same, which the AO failed to do. Therefore, the Ld AR contented that AO s action of rejecting the lo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... diting u/s. 44AB of the Act. Therefore, we don t countenance the action of the Ld.CIT(A) upholding the action of the AO rejecting the books of accounts of the assessee. And since we accept the log-book maintained by assessee in accordance to Rule 6F of the Rules and note that there is no other material referred to in assessment order or impugned order to support the addition of Rs. 16,47,500/-. Hence, the addition of Rs. 16,47,500/- can t be legally sustained. 7. In this context, the Ld.DR representing the department brought to our notice that re-opening of assessment was pursuant to a search conducted on M/s. Apollo Hospitals Ltd., and the statement of one HR(personal) named Ms. G. Subhadra was recorded by search team, and which statement ..... X X X X Extracts X X X X X X X X Extracts X X X X
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