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TMI Blog2024 (6) TMI 1305X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The learned counsel for the petitioner would submit that the petitioner is a medical professional in the field of Anesthesia. The petitioner had filed return of income on 26.09.2019 for the assessment year 2018-19. 3. It is the case of the Department that the petitioner has wrongly claimed to be a professional and has filed returns in ITR-3 and that the hospitals have wrongly deducted tax under Section 194J instead of Section 192. The petitioner was issued with a notice under Section 148A(b) of the Income Tax Act, 1961, on 26.03.2022. 4. The reasons stated in the above notice read as under: "As per the information of the Deputy Commissioner of Income-tax, TDS Circle, Coimbatore and the same has been uploaded by this office through ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the same has been shown as such in my return of income. Only expenses relating to my profession have been claimed. 5. Hence, I humbly submit that no income has escaped assessment and no further action is warranted in this regard. 6. If any further particulars is required in this regard, I shall be pleased to furnish the same." 6. The aforesaid order has now culminated in the impugned order. Operative portion of the impugned order reads as under: "1 On perusal of the reply of the assessee, the transactions have not been denied by the assessee. The assessee has neither produced the sufficient evidence nor sought for time to produce enough documentary evidences in favour of his claim It is pertinent to mention here that income arisin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essional skill and expertise to result in a mutual rewarding result. 79. Then again, the fact that the remuneration paid is variable, and the doctors are not entitled for any statutory benefits also points to the absence of an employer-employee relationship. The mere presence of rules and regulations do not, in my considered view, lead to a conclusion of a contract of service. Rules and regulations are necessary to ensure that the workplace functions in a streamlined and disciplined fashion. Thus, mere existence of an agreement that indicates some measure of regulation of the service of the doctors, cannot lead to a conclusion that they are salaried employees. 80. References in the show cause notices and impugned orders to insistence of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. It is further submitted that the decision of the Tribunal in Deputy Commissioner of Income Tax's case (referred supra) is arising out of the order passed by the Commissioner Appeals and therefore, in this case also, the petitioner should be relegated to workout the remedy, in case any adverse orders are passed. It is further submitted that it is still open for the petitioner to prove his case. 14. I have considered the submissions made by the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondents. 15. The reasons stated in the notice issued under Section 148A(b) of the Income Tax Act, 1961 dated 26.03.2022 do not justify the conclusion that the petitioner is not a professional. Unless the Dep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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