https://www.taxtmi.com/caselaws?id=59237 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. en-us Fri, 22 Apr 1977 00:00:00 +0530 Mon, 27 Dec 2010 13:40:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59237 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. Case-Laws Income Tax Fri, 22 Apr 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59237