2013 (2) TMI 154

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....s claimed the following substantial question of law in the present appeal: "Whether under the facts and circumstances of the case and on the true & correct interpretation for the provisions of Section 29, 145, while arriving at the 'chargeable income', the action is sustainable in concluding the 'proceedings on presumption' ignoring 'material fact' containing 'material particulars' on record?" The Assessing Officer during the course of assessment made addition of Rs.25,13,016/- on account of undisclosed 247 surgeries @ Rs.10,174 per surgery on the basis of receipts for 1008 operations in a year at the average rate basis. The said order was affirmed by the Commissioner of Income Tax (Appeals) Patiala vide order dated 13.12.2010 (Annexu....

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....stances of the case we direct the Assessing Officer at apply the rate of Rs.8000/- per surgery to compute the income of the assessee for 247 surgeries carried out during the year. Thus ground No.2 raised by the assessee is party accepted." Learned counsel for the appellant has vehemently argued that the average rate on which assessment was framed by the Tribunal @ Rs.8000/- is not reasonable, as it is not possible that all surgeries would give rise to income at the said scale. He relies upon the judgment of Hon'ble the Supreme Court reported as CST vs. H.M. Esufali H.M Abdulali (1973) 90 ITR 271 and subsequent judgment of Bombay High Court reported as C.I.T vs. Dr. M.K.E. Memon, (2001) 248 ITR 310 wherein it has been held that the Assess....