TMI Blog2013 (11) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... ere heard together and are disposed of by this common order. 2. All the four appeals were disposed of earlier by this Tribunal by orders dated 28-09-2006; 24-10-2008 and 12-11-2008. However, on appeals by the revenue, the High Court by judgment dated 04-01-2010 remanded back the matter to this Tribunal for reconsideration. Accordingly, all the appeals were again posted for final disposal. 3. Shri C.B.M. Warrier, the ld.representative for the assessees submitted that there was a survey in the premises of Fathima Hospital Pvt Ltd, Calicut on 25-02-2000. During the course of survey operations, the revenue authorities found a crystal college book which contained the details of payments made to doctors. According to the ld.representative, the three assessees before this Tribunal are salaried employees in the hospital. Apart from the assessee doctors there were also consulting doctors, who used to visit the hospital whenever necessary. The payments made to visiting consultants are entered in the crystal college book. According to the ld.representative, the assessees are not entitled for any payment over and above the fixed monthly salaries paid to them. Whatever reference was made in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he contrary, Smt. S Vijayaprabha, the ld.DR submitted that during the course of survey operation it was found that huge amounts of money were paid to the doctors, who are working in the hospital, as professional charges. A sum of Rs.40,40,014 was found to have been paid to Dr P.K. Asokan and Rs.5,25,400 was found to have been paid to Dr Mrs. Anitha Asokan. Dr. Nasser Yousuf was found to have been received a sum of Rs.22,70,180. The ld.DR submitted that one Miss Sindhu P was examined with reference to the crystal college book. According to the ld.DR, the entries found in the crystal college book were made by Miss. Sindhu P. Miss Sindhu P explained that crystal college book contained the names of the patients, hospital number, name of the doctor and the money given to respective doctors. It was also clarified that the hospital has no connection with the money received from patients and the entry in the crystal college book. These amounts, which were found to have been entered in the crystal college book, were directly paid to the doctors. Referring to the statement recorded from Shri Abdulla Mohammed, the Managing Director of Fathima Hospital Pvt Ltd, more particularly question No.6, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the crystal college book were collected by the hospital. The assessees also contend that the entire amount collected by the hospital has been assessed as income in the hands of Fathima Hospital Pvt Ltd and the assessment was completed by the assessing officer at Mumbai. 8. We have carefully gone through the judgment of the High Court dated 04-01-2010. In fact, when the appeals were heard earlier, the assessees produced the copy of the assessment order of Fathima Hospital Pvt Ltd which was completed by the assessing officer at Mumbai. Based upon the assessment order of Fathima Hospital Pvt Ltd, the Tribunal found that the entire amount was already assessed in the hands of the hospital and accordingly the Tribunal deleted the addition made in the hands of the assessees. However, the High Court observed as follows: " . The Tribunal s assumption that the income assessed in the hands of the assessees is treated as income of the hospital, in our view, is incorrect because the same is not disclosed in the assessment order. In fact, it is evident from the assessment order of the hospital itself that their accounts were unreliable. In fact, the return filed declaring loss of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thout verifying the correctness of the statement from authorized representative, accepted it on it s face value in a controversial case where the Department had unearthed unaccounted collection and distribution of money among Doctors by the hospital." 9. This Tribunal is of the considered opinion that the above observation of the High Court is binding on this Tribunal. This Tribunal, in the remand proceedings cannot travel beyond the observations made by the jurisdictional High Court while remanding back the matter. Therefore, the contention of the ld.representative for the assessees that the amount was already assessed in the hands of Fathima Hospital Pvt Ltd at Mumbai has no merit at all. This Tribunal has to independently examine the seized material and other documents on record. 10. Now coming to the crystal college book, the copy of which is filed by the assessees, the same contains the name of the patients, hospital number, amount collected from them and the names of the doctors. While examining one Miss Sindhu P, who explained that this note book, viz. crystal college book, contains the money received from the patients as per the directions of various doctors. She also e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... " 12. Therefore, it is obvious that the entries found in crystal college book are not the regular books of account maintained by the hospital for receipt of the amount. This crystal college book was maintained for collection of amount over and above the regular hospital charges to be paid to the respective doctors directly. Therefore, this Tribunal is of the considered opinion that the entries found in the crystal college book is with regard to payment made to respective doctors including the assessees herein over and above their monthly salary. Therefore, the same is to be treated as their income. 13. In view of the above discussion, this Tribunal is of the considered opinion that the assessing officer has rightly made the addition with regard to the amount received as per the entries found in crystal college book which was found during the course of survey operation. Accordingly, the addition made by the assessing officer is confirmed. 14. Now we move to decide the appeal in respect of penalty levied by the assessing officer in the case of Dr. P.K. Asokan in ITA No.965/Coch/2007. 15. Having heard the ld.DR and the ld.representative for the assessee, this Tribunal finds th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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