TaxTMI 
TaxTMI 
2026 (9) TMI 451
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....NOURABLE MR. JUSTICE DEVAN RAMACHANDRAN AND HONOURABLE MR. JUSTICE BASANT BALAJI For the Appellant: By Advs. Smt. K. Krishna, Shri. Achyuth Menon, Smt. Parvathy Menon, Shri. V. Harisankar, Smt. Anna Anto. For the Respondent: By Advs. Shri. G. Keerthivas, Additional Standing Counsel, Income Tax Department, Shri. Harikumar G. (Gopinathan Nair), Additional Standing Counsel, Income Tax Departmen....
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.... per the mandatory guidelines of the National Medical Commission; and hence that the Assessment Authority could not have assessed it in any other manner. 3. Smt. Parvathy Menon then made an alternative submission that, in case this Court is not inclined to accept the afore, then her client may be offered the liberty of producing additional documents before the Assessing Authority in substantiat....
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....ax Department, countered the afore submissions, saying that, when his client sought information from the University where the appellant is stated to be studying, they received intimation to the effect that the latter have been paid salary "in lieu of the work tendered" (sic). He showed that the letter from the University has been extracted in the Assessment Order, which makes it luculent that the ....
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....he says he received from the University; but without adverting to the other documents that the appellant relies on, including Ext.P5, as also a Government Order under which he was admitted to the course in question. 7. This is not to say that we find blame on the Assessing Officer because, it was also upon the assessee to have placed relevant materials before him. Of course, the answer of Smt. ....