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2023 (5) TMI 742 - HC - Income TaxExpenditure incurred on free distribution of medicines to patients and other social organizations during the flood situation - Tribunal came to the conclusion that AO had based his conclusion solely upon a statement recorded from an office bearer of the social organization and disallowed the expenses incurred by the assessee for supplying free medicines to social organizations - Tribunal noted that the assessee was not provided the opportunity to cross-examine despite specific request made HELD THAT:- As without affording such an opportunity the AO could not have drawn adverse inference against the assessee. AO based his findings on a statement recorded from one Dr. Chatterjee. Interestingly, the said Dr. Chatterjee was working as a resident Medical Officer in the assessee hospital from 1997 and according to him, due to certain personal issues between himself and the assessee hospital he left the hospital in March, 2013 and again rejoined in July, 2015. It appears that a statement was recorded from the said Doctor on 1st December, 2016 which could not have been of any relevance. Such supply of medicines by the assessee was stated to have been done during October, 2013. Furthermore, the said Dr. Chatterjee was also not made available for cross-examination by the assessee. As factual conclusion arrived at by the Tribunal, we find no questions, much less substantial questions of law, arises for consideration in this appeal.
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