2017 (12) TMI 586

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....late Tribunal dated 08.06.2005 for the assessment year 1998-99 raising following questions of law: "(i) Whether on the facts and circumstances of the case, the Tribunal was legally justified to ignore the evidences filed and submissions made as mentioned in para no.5 of the impugned order and sustaining additions on account of alleged income from private practice relying on the report of the Inspector? (iv) Whether on the facts and circumstances of the case, the Tribunal was legally justified in holding that the appellant has made a false claim of agricultural income and investment in movable properties including bank balance and cash in hand was made from alleged private practice? (v) Whether the Tribunal was jus....

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....he enquiry of the Inspector clearly established that the assessee was having regular consultations chamber at Gomti Hospital and examining the patients on all the week days. The assessee has not also denied that he was examining the patients on all the week days. The assessment has not also denied that he was examining the patients at Gomti Hospital and visiting his native village on Sundays. He has wrongly claimed that these visits were as honourary consultant and was going charitable works. The Inspector himself has noticed that fee of Rs. 60/- per patient was charged by the assessee for examining the patients at Gomti Hospital. The very fact that the firm in the name of Gomti Hospital was constituted by wives of two Doctors and the partn....

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....ssessee was liable to be assesseed for his income from private practice is considered well founded. The total of wrong claim of agricultural income of Rs. 84,000/- cash in bank balance of Rs. 2,20,615/- investment in moveable property to the extent of Rs. 1,94,626/- and household withdrawal Rs. 72,000/- (Rs.1,20,000 minus Rs. 48,000/-) works out to Rs. 5,71,591/- as against the declared salary income of Rs. 1,61,090/- which was subject to TDS and other such deductions. Considering the finding of the ld. CIT (A) that the entire claim for agricultural income was false because there was no agricultural land in the name of the assessee and the fact that the A.O. has estimated the household expenses at Rs. 10,000/- per annum on a very conservati....

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.... made in absence of any evidence of the assessee having indulged in private practice during the previous year relevant to the assessment year 1998-99. Opposing the aforesaid submissions Shri Ashish Agrawal, learned counsel for the revenue submits that in response to the notice issued to the assessee during the course of the assessment proceedings, he did not deny the fact that even during the assessment year 1998-99 the assessee had indulged in private practice at the medical establishment, Gomti Hospital. He, therefore, submits that the nature of the activity being same, the revenue authorities and the Tribunal have not committed any error in upholding the estimation of undisclosed income from private practice. He further submits tha....

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....ind existing, any material on record from which it could be inferred that the assessee had engaged in private practice during the relevant period. The inference of the Tribunal to that extent is a presumptive inference drawn on basis of fact discovered two years later which fact was irrelevant for Assessment Year 1998-99. Each assessment year comprises a separate unit of assessment. We find that in the facts of the present case the assessment has been made for the Assessment Year 1998-99 purely on the basis guess work and is not supported by any evidence and material on record. The evidence relied upon by the learned counsel for the revenue in the shape of reply as filed by the assessee cannot constitute an admission on the part of the a....