AI Drafter 
TaxTMI 
TaxTMI 
2011 (11) TMI 657
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....he premises of assessee required to maintain stock register whereas not prescribed u/s 44AA of the Act 4. Because the order is under challenge on facts and law in sustaining the addition of Rs. 1,00,000/- relatable to Agricultural Exp relying on the report of Commission for Agricultural Cost and Prices Government of India" 2. The issue in ground No.1 raised by the assessee is against non-adjudication by the CIT(A) of the issue of non-allowance of opportunity by the Assessing Officer before completion of the assessment. On the perusal of the record we find that the CIT(A) had afforded various opportunities to the assessee to establish its claim and it was pointed out to the learned A.R. for the assessee that after the CIT(A) had afforded the opportunities to the assessee to establish its case in respect of various additions made, there was no merit in ground No.1 raised by the assessee. The learned A.R. for the assessee fairly admitted that reasonable opportunity was afforded by the CIT(A) during the appellate proceedings to the assessee to present its case. In view thereof we dismiss ground No.1 raised by the assessee. 3. The brief facts of the case....
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.... at Rs. 26,25,961. being on higher side. The books of account were rejected by invoking the provisions of section 145(3) of the Act. The Assessing Officer made addition on account of unaccounted surgeries in 247 cases at Rs. 25,13,016/-. The Assessing Officer disallowed 20% of the consumables shown to have been consumed by the assessee resulting in addition of Rs. 5,25,200/-. Further the assessee had shown agricultural income at Rs. 2 lacs. The assessee failed to furnish the evidence of the agricultural expenses which were estimated by the Assessing Officer at Rs. 1,96,420/- and addition was made to the total income of the assessee. 4. In appeal the assessee furnished written submissions which were forwarded to the Assessing Officer for his comments and report. The Assessing Officer sent his report on 27.2.2009, against which the assessee furnished a counter reply. The appeal was discussed in detail in the presence of the Assessing Officer and counsel and the predecessor CIT(A) remanded the case to the Assessing Officer under section 250(4) of the Act for submission of report after due verification. Before the successor CIT(A) the ....
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....A) held that the assessee should have shown some consumables in the closing stock and the addition of 20% of consumables towards closing stock made by the Assessing Officer was high, which was reduced to 10% of the consumables. The CIT(A) restricted the addition on account of estimated agricultural expenditure to Rs. 1 lac as against addition of Rs. 1,96,420/- 7. Shri D.K.Goel appeared on behalf of the assessee and Smt.Jaishree Sharma appeared on behalf of the Revenue and putforth their contentions. 8. The assessee vide amended ground No.2 is in appeal against the addition made on account of unaccounted surgeries. The ground No.3 raised by the assessee is against the addition on account of consumables and ground No.4 is against the addition on account of agricultural expenses. 9. The Assessing Officer during the course of assessment proceedings had examined the books of account and also the information filed by the assessee and had confronted the assessee with certain discrepancies noted in the books of account. Once of the discrepancies noted by the Assessing Officer was that the assessee had shown purchase of 1255 eye lenses while the operat....
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....dable surgeries to be applied i.e. Rs. 6000/- per surgery, as per which the shortage works out to Rs. 14,82,000/-. In view of the admission of the assessee that discrepancies have crept in the books of account, we are in conformity with the orders of the authorities below that the addition on account of unaccounted surgeries merits to be made in the hands of the assessee. The assessee claims the average rate of surgery at Rs. 6000/- per surgery, whereas the Assessing Officer has applied the average rate of surgery at Rs. 10,174/-. No basis has been filed by the assessee to establish its case whereas the Assessing Officer had applied the average rate of surgery vis-à-vis total receipts declared for the year under consideration. In the entirety of facts and circumstances of the case we direct the Assessing Officer to 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 partly allowed 11. The next issue raised by the assessee is against the addition on account of consumables. The assessee had not maintained any s....