Law:

Section:

I. Section 145, read with section 44AA of the Income-tax Act, 1961, and Rule 6F of the Income-Tax Rules, 1962 - Method of accounting - Rejection of Account - Assessment year 1991-92 - CBDT by rule 6F contemplates certain books of account to be maintained by medical profession; once Board in respect of particular nature of profession prescribes maintenance of certain books of account, it is not open to assessing authority to desire some other books of account to be maintained over and above books of account required by rule 6F Section 44AA has been introduced by the Taxation Laws Amendment Act, 1975 with effect from 1-4-1975, which requires person carrying on the medical profession to keep and maintain such books of account and other documents as may enable the Assessing Officer to compute his total income in accordance with the provisions of the Act. The Board by rule 6F contemplated certain books of account to be maintained by the medical profession. Thus, once the Board in respect of particular nature of the profession has prescribed maintenance of certain books of account, it is not open to the assessing authority to desire some other books of account to be maintained over and above the books of account required by rule 6F. Any view to the contrary will defeat the very purpose of introducing section 44AA and rule 6F. II. Section 145, read with section 44AA of the Income-tax Act, 1961, and Rule 6F of the Income-Tax Rules, 1962 - Method of accounting - Rejection of Account - Assessment year 1991-92 - Where CBDT, in respect of medical profession, by rule 6F prescribed maintenance of certain books of account, it was not open to assessing authority to desire some books of account to be maintained over and above books of account required by rule 6F and on that ground reject books of account of assessee under proviso to section 145 The assessee was an individual having income from carrying on services of pathology, X-ray and ultrasound tests. The assessing Officer found that there were discrepancies in the register of receipts of X-ray tests and ultrasound tests maintained by the assessee in as much as no stock register of raw materials was maintained and that the…

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