https://www.taxtmi.com/caselaws?id=754698 The Madras HC quashed the income tax department's reopening of assessment for an anesthesiologist. The department argued the petitioner wrongly claimed professional status and filed ITR-3, alleging hospitals incorrectly deducted tax under Section 194J instead of Section 192. The HC held that reasons in the Section 148A(b) notice did not justify concluding the petitioner was not a professional. Without documentation proving employment relationship with hospitals, the department could not reopen assessment. The court found the anesthesiologist was consulting at multiple hospitals and receiving remuneration for services rendered. The Section 148 notice was quashed, ruling in favor of the assessee. en-us Tue, 25 Jun 2024 00:00:00 +0530 Wed, 09 Jul 2025 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754698 The Madras HC quashed the income tax department's reopening of assessment for an anesthesiologist. The department argued the petitioner wrongly claimed professional status and filed ITR-3, alleging hospitals incorrectly deducted tax under Section 194J instead of Section 192. The HC held that reasons in the Section 148A(b) notice did not justify concluding the petitioner was not a professional. Without documentation proving employment relationship with hospitals, the department could not reopen assessment. The court found the anesthesiologist was consulting at multiple hospitals and receiving remuneration for services rendered. The Section 148 notice was quashed, ruling in favor of the assessee. Case-Laws Income Tax Tue, 25 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754698