https://www.taxtmi.com/caselaws?id=429128 The court set aside the re-assessment proceedings challenging the validity under Sections 147 and 148 of the Income Tax Act, 1961, emphasizing the requirement for robust information suggesting tax evasion. It determined that the doctors were independent consultants, not employees of the hospital, classifying their income as "professional income" rather than "salary." The court highlighted the doctors' autonomy in professional decisions and the absence of a master-servant relationship with the hospital. The writ petitions were allowed, invalidating the re-assessment proceedings and upholding the doctors' professional status. en-us Thu, 01 Sep 2022 00:00:00 +0530 Wed, 17 Jun 2026 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429128 The court set aside the re-assessment proceedings challenging the validity under Sections 147 and 148 of the Income Tax Act, 1961, emphasizing the requirement for robust information suggesting tax evasion. It determined that the doctors were independent consultants, not employees of the hospital, classifying their income as "professional income" rather than "salary." The court highlighted the doctors' autonomy in professional decisions and the absence of a master-servant relationship with the hospital. The writ petitions were allowed, invalidating the re-assessment proceedings and upholding the doctors' professional status. Case-Laws Income Tax Thu, 01 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429128