https://www.taxtmi.com/caselaws?id=59973 The Appellate Assistant Commissioner (AAC) upheld a doctor's appeal against the assessing officer's excessive income estimation for the assessment year 1978-79. The AAC estimated the gross income from the profession at Rs. 45,000, slightly higher than the declared amount, based on certificates provided by the doctor. The AAC's decision partially allowed the doctor's appeal, dismissed the department's appeal, and upheld the doctor's cross objection regarding a rule violation. The judgment underscores the significance of proper documentation and evidence in income assessment cases, emphasizing the AAC's role in making fair estimations when declared income lacks sufficient support. en-us Tue, 29 Jun 1982 00:00:00 +0530 Mon, 03 Jan 2011 11:19:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59973 The Appellate Assistant Commissioner (AAC) upheld a doctor's appeal against the assessing officer's excessive income estimation for the assessment year 1978-79. The AAC estimated the gross income from the profession at Rs. 45,000, slightly higher than the declared amount, based on certificates provided by the doctor. The AAC's decision partially allowed the doctor's appeal, dismissed the department's appeal, and upheld the doctor's cross objection regarding a rule violation. The judgment underscores the significance of proper documentation and evidence in income assessment cases, emphasizing the AAC's role in making fair estimations when declared income lacks sufficient support. Case-Laws Income Tax Tue, 29 Jun 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59973