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2021 (11) TMI 506 - HC - Income TaxTDS u/s 194J OR 192 - Assessee in default - payments made to consultant doctors - AO's order u/s 201 and 201(1A) of the Act concluding that the ‘consultant doctors’ of M/s. Hosmat – assessee are employees of the company and payment made to them is ‘salary’, not ‘fees for professional services’, thereby held the assessee as ‘assessee in default’ and raised the demand of tax - HELD THAT:- Assessment said to have been done in the hands of the ‘in-house consultant doctors’ treating their income as professional income received from this assessee, the matter requires re–consideration by the AO, more particularly in view of the incentive policy adopted by the company as canvassed before this Court by referring to the document now placed on record before this Court inasmuch as ‘in-house consultant doctors’. We set aside the order of the Tribunal as well as the Authorities concerned insofar as treating the appellant as ‘assessee in default’ with respect to the ‘in-house consultant doctors’ and restore the matter to the Assessing Officer to re-consider the matter in the light of the incentive policy and the return of income filed by the ‘in-house consultant doctors’ ORDER - The orders of the Assessing Officer, CIT (Appeals) and the Tribunal insofar as treating the appellant as "assessee in default" with respect to the ‘in-house consultant doctors’ are set aside - whatever the benefits extended to the assessee in all other aspects, remain undisturbed. The matter is restored to the file of the Assessing Officer to re-consider the matter in the light of the observations made hereinabove and the Assessing Officer shall take expedite decision in accordance with law after providing an opportunity of hearing to the assessee.
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