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
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
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
professional
receipts as complete details of all patients were found entered in the
Patient Register till 8th October, 2006. The ld. A.R. submitted that ... October,2006 though, the name of the patient is there in the patient
register. But since the fees were not received, therefore in amount
column
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
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
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
Fees received from the
patients are also collected by the receptionist.
Every day the receptionist records in the
Patients register, serial number, name ... even though the
payment is not received from patients, the
amount is entered in Patient Register by the
receptionist as if it was actually received
maintaining outdoor patient register, indoor patient register and indoor
receipt register etc. However except for outdoor/ indoor patient register no
other register was found ... survey i.e 21.01.2004 none of the patient name was entered in the
3
indoor patient register. The assessee surrendered Rs.5 lac during
toto even w hen the assessee had failed to maintain
case/patient register, stock register and inventory of consumables.
2. In the facts and circumstances ... failure to maintain the books of
account, including case/patient register and stock register, against
the mandate of Rule 6F(3) read with Section 44AA
