U.K. Dhaon, S.K. Jain, JJ. - (1.) The Commissioner of Income Tax (Central), Kanpur has preferred this appeal under section 260-A of the Income Tax Act, 1961 against the order dated 15.9.2006 passed by the Income Tax Appellate Tribunal, Lucknow Bench 'B' Lucknow in Income Tax Appeal No. 492/LUC/2005. The Assistant Commissioner Income Tax, Central Circle III. Lucknow v. Dr. Geeta Khanna for the block period from 1.4.1996 to 26.9.2002 by which the learned Appellate Tribunal partly allowed the appeal of the Revenue against the order dated 28.2.2005 of Commissioner Income Tax (Appeals) pertaining to afore- said block period and allowed the cross-objections of the assessee.
(2.) Briefly stated the facts for the purpose of this appeal are that respondent Dr. Gita Khanna (hereinafter to be referred as 'assessee') is a specialist in Gynaecology with special expertise in Invetro Fertilisation (Test Tube Baby). She was a partner of M/s Avadh Hospital and Heart Center. Lucknow. A search and seizure operation under section 132 of the Income Tax Act, Act 1961 was carried out at her residence on 13.9.2002. Simultaneously, the survey was also conducted in the Avadh Hospital and Heart Center. Lucknow. In response to the notice under section 56- BC of the Income Tax Act issued to the respondent after Search and Seizure Operation, she filed her return of block period 1.4.1996 to 26.9.2002. The return was filed on 9.9.2004 declaring undisclosed income of Rs. 5,38,900/- for the block period. For the assessment year 2000-2001 she had declared undisclosed income of Rs. 1,79,100/-. for the assessment year 2001-2002 she had declared undisclosed income of Rs. 32,900/- and for the assessment year 2002-2003 she had declared undisclosed Income of Rs. 1.40.450/- and for the broken period of assessment year 2003-2004 she had declared undisclosed income of Rs. 1.86,960/-. The assessee has two sources of income one from operation and ^onsul-tancy charges from the patients operated by her in Avadh Hospital and Heart Center, Lucknow and other from Infertility Center.
(3.) The Assessing Officer vide his order dated 30.9.2004 rejecting the Books of Accounts of the Assessee on account of discrepancies observed by him in the assessment year after perusal of the Books of Accounts of the Assessee and also on account of suppressed 293 Hormone Injections administered by her to her clients, made following additions in the income of Assessee : 1. Rs. 1,83,390/- was added in the income of the Assessee on account of income from unaccounted receipts from the Hormone Injections. 2. Rs. 5,33,260/- was added in the income of the Assessee on account of unexplained purchases of Hormone Injections. 3. Rs. 29,41,578/- was added on account of undisclosed professional income. 4. Rs. 60.000/- and Rs. 1.63 lakhs was added disallowance of salary paid by the Assessee to Sri S.C. Khanna and Smt. Sitara Rani respectively. 5. Rs. 1.35 lakhs on account of bogus gift was also added to the in- come of the Assessee.;