AO assumed that all the patients who had undergone lab test had been operated upon. Held that AO has not brought any material on record to show whether actually any patient had undergone surgery without recording the same in the records Of the assessee. The addition has been made by the AO merely on assumption of certain facts without any basis.Books of accounts can not be rejected. Dr. Maheshinder Singh [2015] 61 taxmann.com 353 (Chandigarh - Trib.) JANUARY 30, 2015