TaxTMI 
TaxTMI 
2015 (11) TMI 1074
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....ment years 1998-99 and 1999-00 were invalid. The reassessment for the assessment years 2000-01 and 2001-02 were, however, sustained. Aggrieved by this order, the present appeal was preferred by the assessee. Mr. Mukherjee, learned advocate appearing for the assessee submitted that the proceedings under Section 147 were initiated but the recorded reasons for initiation of such proceedings were not supplied to the assessee in spite of demand. As a matter of fact, the recorded reasons were given to the assessee for the first time during an appeal against the order passed under Section 147 read with Section 143(3). He contended that there has, therefore, been a glaring violation of the principles of nature justice. Mr. Bhowmick, learned A....
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....0/-. c) Income from "Ghosh Medical Hall" The Assessee stated in course of survey that he attended chamber at "Ghosh Medical hall" on Saturday morning and Sunday evening. Assuming that he attended at least 10 patients with fees @ Rs. 40/- total weekly collection from this chamber comes to Rs.(40 x10 x 2) i.e. Rs. 800/-. Thus total weekly fees collection from three chambers is calculated at Rs. 7500/- + 2400/- + 800/-) i.e. Rs. 10700/-. Considering the fact that the chambers were closed for 6 weeks during Puja holidays and for some private assignment of doctor, total yearly professional earning comes to Rs.(10700/- x 46 weeks) i.e. Rs. 492200/- during F.Y. 2000-2001. The Assessee declared Rs. 212920/- as professional rece....
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....hanganj Medical hospital and (b) Gouri Medical Hall from 11.00 a.m. to 1.00 p.m. except weekly holiday i.e. on Monday. Except when out of station for H.C. about said assignment and (c) Ghosh Medical Hall, from 10.00 a.m. to 11.00 a.m. on Saturday morning and Sunday Evening from 7.00 to 8.00 p.m. Also I attend Jeevan Deep in Evening appointment only. Q.12. How many patients do you attend in the above said chambers ? Ans. 12 a) Jeevan deep Morning : Average 10 Evening : Average 5 (for reporting mainly) b) Gouri Medical Hall Morning : Average 5 patients (mainly free patients) c) Ghosh Medical Hall Morning : Avg. one to two patients Sunday Evening: Avg. one to two patients. "Q. 20. How many patients ....
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....e reassessments which was also permissible under the Act. The finding of the first appellate authority as well as the Tribunal, that the Assessing Officer had no material to believe that the income had escaped assessment was wrong and contrary to facts. The assessee had not maintained any books of account. Therefore, the reopening of assessments was valid and within time." We have considered the rival submissions. In so far as the violation of the principles of natural justice is concerned, it is an admitted fact that the recorded reasons were not given to the assessee. Therefore, the submission that the assessee was prevented from making an adequate representation as regards illegality of the proceedings under Section 147 cannot be ligh....