9911796707
TMI Blog1982 (6) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... College Hospital. He is also attached with North Bengal Clinic situated in Pradhan Nagar and a Nursing Home at Siliguri. A rough Diary was produced by the assessee before the ITO. The ITO, accordingly, computed the income of the assessee. He computed income from profession and examination fees from the patients at Rs. 1,08,500. Apart from the professional income he drew income from salary at Rs. 18,000 and allowed expenditure at Rs. 45,370. 3. The assessee came in appeal before the AAC. It was stated that the ITO was wrong in stating that the assessee was the head of the department of Surgery at North Bengal Medical College Hospital. No enquiry was made and even if an enquiry was made, the report was not available to the assessee. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imated by the AAC at 45,000 was highly excessive which is evident from the income assessed for the preceding year. In this connection, the assessee filed a paper-book containing 16 pages and he also filed the details of fees received by the assessee according to the diary maintained by him. On the basis of these papers the counsel urged that no new evidence was produced by the assessee. The ITO estimated the income from the profession and the same income has been estimated by the AAC. The assessee has only indicated through the certificates that the income estimated by the ITO was not correct. The ITO did not give any basis for estimating the income. Moreover, he committed errors which were corrected by the AAC. The assessee accordingly urg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly excessive. The estimate has been made both by the ITO as well as by the AAC. The income shown by the assessee either on the basis of the diary or the other evidence was not acceptable. This finding has been recorded even by the AAC. Under the circumstances, there was nothing wrong if the AAC after taking into consideration the certificate only, estimated the income of the assessee which was fair. Once the income declared by the assessee is not supported by the proper books of account, the only option is to make honest estimate of the income of the assessee. Under the above circumstances, the AAC has not violated the Rule 46A but he has made, according to his opinion, the honest estimate of professional income of the assessee. The AAC has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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