RAJNI KANT DAVE Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) This is an appeal filed by the assessee against an order of the CIT(A) sustaining the enhancement of income by Rs. 2 lacs.

(2.) The assessee is an individual having income from carrying on services of pathology, X-Ray and ultrasound tests. Receipts disclosed during the year were Rs. 15,02,675. The AO noticed a register of receipts of X-Ray tests and ultrasound tests was maintained. Receipts were issued against charges received from the patients. Opening and closing stock inventories were also available. Cash book was maintained. However, according to him, there were following discrepancies :

(3.) On the basis of the above, the book results were rejected under proviso to s. 145(1) and the receipts of ultrasound receipts and X-Ray tests were estimated at the rate of Rs. 250 per film for ultrasound, Rs. 60 per film for X-Rays and Rs. 15 per film for dental X-Rays, after allowing wastage at the rate of 2.28% as per claim of the assessee. This resulted in estimate of receipts at Rs. 19,74,720 as against Rs. 10,60,045 disclosed by the assessee (for X-Rays and ultrasound tests excluding Pathology and interest). The difference of Rs. 9,14,675 was added to the assessees income as supressed receipts.