assessee has submitted the patient register and IUI register giving details
like date of consultation name of patient age registration number etc. These
registers ... receipt per patient along with other details of patients like,
date of consultation, name of the patient, registration number, age of
patient and gender
Tally software was seized vide
Annexure AS dt. 21.07.2016. Further the patient registers for the period
01.04.2015 to 20.07.2016 were seized vide Annexure AS dated ... assessee
vide letter dated 24.08.2016 requested ADIT to provide copy of patient
register maintained in normal course of business to work out the cash
balance
dated 11-09-2016 to 07-11-2016 which is daily
patient register in which the errors were found in recording the receipt. This
bill ... Upto 31.03.2016, the amount charged from the patient was
fully recorded in the patient register and same amount of
receipt was given to the patient
other family members. Apart from that, the search party noticed certain patients' registers in which the visits ... patients, the nature of the disease treated and the fee collected are recorded and on the basis of such patients' registers, the AO concluded
date as "3.5.1973", and the serial number of out-patient register as "1068" in the presence of Jagdish Singh. Brij Mohan ... connected documents.
27. A perusal of the out-door patients register, Article 12 would further confirm the existence of criminal conspiracy in a naked form
account. The patients were being issued receipt on lab slips and not through regular receipt books. A patients record register was maintained in which details ... also corroborated by the fact that names of patients as per patients record register of M/s A.B. Diagnostic Centre were also appearing
Medical
Officer, PHC Nangal Chaudhary, who produced the relevant out
door patient register and deposed that OPD Slip No.5644 having
entered in the Register ... Surgical
Ward under his charge on 16.12.1977. He produced the indoor
patients register and stated that Smt Chandori was suffering from
breast cancer
added that name of the patient and amount
received for a particular service were entered in the patient register ... charges and operation charges
etc..Though the assessee referred to some patient register in his reply dated
30.11.2009,there is nothing to suggest
officers of MCD. Various lab test registers, OPD registers and stock
registers were seized. Perusal of stock registers did not indicate or suggest ... registers and lab test registers
were not in consonance with each other and thus the entries recorded in lab
test registers were found
patients amounting to Rs. 50/- per patient as consultation charges. So, the AO was of the view that there was no regular "patient register ... maintained the books of accounts and other documents and patient register in Form 2C and as per Rule 6F of the Income Tax Rules
