1997 (5) TMI 77

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....9-90 and Rs. 56,100 for the assessment year 1988-89. 3. The facts of the case as stated in the orders of the Authorities below are that the assessee is a reputed practising Orthopaedic Surgeon. The department conducted a search under section 132 at the premises of the assessee on 12th September, 1988 which, however, did not result in any seizure of money or any other valuable articles or things. Thereafter, the Assessing Officer collected the details of operations carried out by the assessee during the previous years relevant to assessment years 1988-89 and 1989-90 from the Hospitals and Nursing Homes with which the assessee was connected. After collecting these details, the Assessing Officer also asked the assessee to furnish the lists ....

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.... the assessee as per the books of account maintained by the assessee. The learned CIT (Appeals) did not find merits in the contentions of the assessees because according to him, it was unbelievable that a practising Surgeon will operate upon more free patients than paying ones. Further, the learned CIT (Appeals) could have appreciated the stand of the assessee, if he had disclosed the free cases also in his book of account or otherwise adduced evidence to prove that the assessee had conducted free operations. He, however, thought it fit to give the assessee allowance for free operations at 25% of the total cases instead of 2096 as had been done by the Assessing Officer. 4. During the course of hearing before us, the learned counsel of th....

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.... of keeping proper record of the income earned by him. There was no requirement to keep record of even of the cases where no professional income was generated. As these were totally free cases as far as the assessee was concerned, no documentation of the same was considered necessary. It was not expected of the assessee to request such patients to give a certificate that they were freely treated. 6. Learned Departmental Representative read extensively from the assessment order and argued that in this case the Assessing Officer carried out enquiries and he has based his assessment on the material thus gathered. When the total number of operations carried out by the assessee far exceeded the total number of cases where professional charges....