1977 (10) TMI 56

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....ation of about 3,000. There are eight other practising Doctors besides two highly qualified Doctors in theGovernmentHospitalwhich is well equipped with facilities. The ITO got a survey report dt.30th April, 1973of the Inspector where on the spot enquiry and local enquiries made on29th April, 1973he stated that: "Dr. Pathak is a medial practitioner. He is practising for the last 13 years at Bhiterwar. His hospital is equipped with X-Ray Plant, Blood Test apparatus and six Beds for indoor patients. One nurse and one servant assists him in his work. The value of hospital equipment is estimated at Rs. 60,000. He had a Jeep Land Rover from 1962 which was sold on2nd April, 1973for Rs. 12,000. He is insured for Rs. 30,000. Annual premium comes ....

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.... 15,000 1968-69 50,000 12,500 1967-68 50,000 12,500 1966-67 50,000 12,500 1965-66 50,000 12,500 1964-65 50,000 12,500 3. The assessee went in appeal to the AAC in all these years. It was urged that the ITO has gone wrong in making such a high estimate of assessee's income. The assessee belongs to a family of agriculturist. He is a social man. His father was a well to do Zamindar having goods agricultural income. The house property belonged to the joint Hindu family of which he was a member. It was submitted that he was not a qualified Doctor as possessing Degree for M.B.B.S. etc. He could not use most of the facilities which were provided by his father and most of the machines like Microscop....

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....s not practicable for them to reach back at the proper time. The AAC considered the various contentions raised by the assessee's Representative and on the basis of a detailed order came to the conclusion that the estimate of income as worked out by the ITO on the basis of the cash in the till upto 11.50 a.m. or whole of the day on the basis of Second Inspector's report was not correct. He accordingly reduced the estimates as below but confirmed the rate of 25 per cent as taken by the ITO and gave the following reliefs: Asst. yr. Receipts estimated Income @ 25% Income assessed by ITO Relief 1974-75 45,000 11,250 27,500 16,250 1973-74 40,000 10,000 25,000 15,000 1972-73 40,000 10,000 22....