1984 (9) TMI 23

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....r short the " Act "), by the Department requiring the Income-tax Appellate Tribunal, Cuttack Bench, Cuttack (for short the " Tribunal "), to state a case and refer the questions of law arising out of its order for the opinion of this court. The opposite party-assessee is a doctor having income from salary and from private practice. He had neither maintained any books of account nor a profession....

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.... only and the major portion was given to the doctors who gave injections. This was not believed by the Income-tax Officer. The total income of the assessee was assessed at Rs. 26,430 as against the returned income of Rs. 8,433. Penalty proceeding under section 271(1)(c) of the Act was initiated against him. The assessee examined two witnesses in support of his contention that he had received consu....

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....f the learned counsel for the Department is that the assessee has given receipts for the amount he has received which go to show that, in fact, he has received the amount and now he cannot turn round and say that he has not received the same amount and it was received by somebody else. It is further contended that the assessing officer found that the professional income that was returned was not c....

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....aud or wilful neglect by returning the correct income. The assessee has also discharged his onus by proving that he has not received the entire amount and that he has not received the injection fees by adducing evidence which was not challenged by the Department. The Department has not produced anything more, except relying on the receipts, to show that the assessee has given a false return. The e....