1982 (6) TMI 85

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....e department of Surgery of North Bengal Medical College & Hospital. He is also attached with North Bengal Clinic situated in Pradhan Nagar and a Nursing Home at Siliguri. A rough Diary was produced by the assessee before the ITO. The ITO, accordingly, computed the income of the assessee. He computed income from profession and examination fees from the patients at Rs. 1,08,500. Apart from the professional income he drew income from salary at Rs. 18,000 and allowed expenditure at Rs. 45,370. 3. The assessee came in appeal before the AAC. It was stated that the ITO was wrong in stating that the assessee was the head of the department of Surgery at North Bengal Medical College & Hospital. No enquiry was made and even if an enquiry was made, t....

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....her hand, contended that the income estimated by the AAC at 45,000 was highly excessive which is evident from the income assessed for the preceding year. In this connection, the assessee filed a paper-book containing 16 pages and he also filed the details of fees received by the assessee according to the diary maintained by him. On the basis of these papers the counsel urged that no new evidence was produced by the assessee. The ITO estimated the income from the profession and the same income has been estimated by the AAC. The assessee has only indicated through the certificates that the income estimated by the ITO was not correct. The ITO did not give any basis for estimating the income. Moreover, he committed errors which were corrected b....