In a search case of Nursing home during block period assessment, looking to the subsequent year cash memo for broken period during which 541 patients were registered and total receipts were taken at Rs 1026000, Presumed rate of Rs. 2000/- per patient and presumed quantum of number of patients were taken at 1000/- per annum even for the periods for which no patient register was found. By so calculating gross receipts , the net profit @ 20% was calculated. Held by Jharkhand High Court in para 2(ii) of Smt. Pratima Prasad [2015] 63 taxmann.com 113 (Jharkhand) AUGUST 26, 2015 “ Such type of additions cannot be permitted, because it is absolutely a baseless calculation and without any evidence.”