2005 (10) TMI 252

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..... 1994-95 against the order dt. 2nd Nov., 1998. 2. The first effective issue raised in the appeal pertains to sustained trading addition of Rs. 24,000. 3. The assessee is a practising doctor and is the proprietor of Rathi Nursing Home, Sujangarh. As a result of a survey conducted under s. 133A on 14th Sept., 1993, trading addition of Rs. 35,880 was made by applying GP rate of 13.65 per cent ....

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....ains to confirmation of an addition of Rs. 75,148 made in the laboratory receipts accounts. 5. The facts relating to this ground are that the assessee had declared GP from the laboratory at Rs. 32,264. During the course of survey, it was noticed that the total actual receipt from laboratory were not entered into the books of account and after comparison of the entries in laboratory receipt regi....

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....elf-serving document. 6. I have heard the rival submissions and perused the evidence on record. 7. The learned Authorised Representative has vehemently argued in support of the averments contained in the affidavit of the technician, namely, Shri Sunny Joseph and has asserted that the duly sworn affidavit has to be given credence unless the same is controverted. For that matter, reliance has ....

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....h the assessee on the day of filing of the affidavit, i.e., 15th July, 1998. The AO did not ascertain as to whether the technician, Shri Sunny Joseph, was really working any more with the assessee or not. The technician has thrown open his credential to jeopardy by such a declaration in his affidavit. The affidavit has to be accepted as a truthful version of the maker in the absence of any counter....