2018 (9) TMI 228

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....he Petitioner   Mr. P.K. Bhowmik, Adv. Mr. Prithu Dudharia, Adv....For the Respondents The Court: W.P. No. 398 of 2018 and W.P. No. 399 of 2018 are taken up for analogous hearing as they involve the same assessee. Similar issues are raised in the two writ petitions.   The Income Tax authorities are represented. The department seeks to reopen certain assessment in respect of the asses....

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....ing in the ethics of the payments, it would be appropriate to hear the State Government on the subject as it has promulgated the West Bengal Clinical Establishments (Registration, Regulation and Transparency) Act, 2017. The accounts disclosed in the writ petition also allow one to take a prima facie view that, payments made by the assessee to the doctors are in contravention of the provisions of t....