Ad hoc addition to professional receipts deleted where diary records and past accepted returns showed no suppression of income.

A small ad hoc addition to a medical practitioner's professional receipts was found unwarranted where the assessee maintained a diary of gross receipts and past returns had been accepted. In the absence of any material showing suppression of receipts, the assessment history did not justify disturbing the disclosed income. If the Revenue intended to challenge the receipts, the proper enquiry lay in examining personal expenditure and investments rather than making a bare addition. The addition was deleted and the issue was decided in favour of the assessee.

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Issues: Whether the addition of Rs. 2,000 sustained to the assessee's professional receipts was justified.

Analysis: The assessee, a medical practitioner, had maintained a diary showing gross receipts and his past returns had been accepted. In the absence of material showing suppression of receipts, and having regard to the assessment history, a small ad hoc addition was held unwarranted. The proper course would have been to examine personal expenditure and investments if the Revenue wished to challenge the receipts.

Conclusion: The addition of Rs. 2,000 was deleted and the issue was decided in favour of the assessee.

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