1977 (4) TMI 49

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....ractitioner having a dispensary at Worli. The assessee who was about 62 at the material time registered total receipt of Rs. 36,054 which were estimated at Rs. 40,000 by the ITO. Having regard to the fact that the assessee was an old man and had naturally to put up with some decline in his practice the AAC reduced the addition by Rs. 2,000. 2. It was argued before me that all along in the past t....

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....e fact that in the preceding year also the account books of the assessee were rejected on the same ground is not a relevant consideration. Ordinarily cash sales must be vouched by cash memos or by contemporaneous entries in the cash book so that the sale can be easily verified. But, in the case of petty dealers, this system may not be practicable and the only method adopted for the recording of sa....

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....tained by the AAC. The Departmental Representative, on the other hand, relied on the findings of the lower authorities. 3. Having regard to the assessment history and the fact that no additions were attempted in the past, I see no reason why a small ad-hoc addition should have been sustained by the AAC. It was open to the ITO to go into the details of personal expenditure and investments of the ....