9911796707
TMI Blog1990 (5) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... iii) the estimated receipts for those two years were Rs. 3,29,949 and Rs. 2,61,000 respectively and (iv) no regular books of accounts had been maintained by the assessee and the receipts were shown at Rs. 1,38,000. Moreover, looking to the expenses claimed this year the receipts shown were of the lower side. 2. According to the Commissioner, the ITO was, therefore, required to take into account the number of patients treated during the accounting period, number of deliveries which had taken place during the previous year in the maternity honee, the number of patients who had purchased medicines from the local medical stores on the basis of prescriptions issued by the assessee. The ITO should have compared this date with the date for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this revisional order would not have been passed. He also pointed out that the Tribunal for the asst. yr. 1982-83 had confirmed the Commissioner's order taking the net income of the assessee at Rs. 66,285. 4. The learned Departmental Representative began by saying that in the present case an order giving effect to the revisional order has been passed and so the assessee should pursue the appeal from that order and if the Tribunal now set aside the revisional order that would be very harsh on the Department. To this, I must given an immediate answer that the Tribunal is seized of the present appeal from the revisional order which is clearly appealable and, therefore, it is my duty to dispose of this appeal irrespective of any other appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the ITO would be automatically dropped. He also submitted that what was material was the net income of the assessee which the Tribunal had confirmed and so the difference between gross income taken by the ITO this year and that taken for the said assessment years was not material. 7. Although the learned counsel for the assessee has taken great pains to point out that the ITO had applied his mind and submitted that therefore, his order was not erroneous so that the revisional action could not be taken, I am unable to accept that contention. Application of the mind by the ITO howsoever diligent he may be, cannot conclusively decide the question of error in the ITO's order. In spite of best efforts there may be mistakes in that order. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Persons purchased medicines on your prescription Births 1980-81 4,077 107 1981-82 2,706 82 1982-83 2,525 83 (iii) No books of accounts or other records were maintained by the assessee. The assessee replied on 10th Dec., 1985 objecting to the proposal on, inter alia, the following grounds (i) the contents of the diary had been explained by the assessee earlier to the Commissioner(A) which was accepted by him and his order was confirmed by the Tribunal, (ii) the assessee referred to certain judicial decisions in her favour, (iii) the number of persons purchasing medicines cannot be considered. 8. The assessee in her reply to the show-cause notice of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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