Kolkata Court November 1999 Judgments

income Tax Officer Vs. Calcutta Medical Research Institute

Court: Kolkata

Reported in: [2001]75ITD484(Cal)

ORDERDr. S. Chandra, J. M.This is an appeal filed by the department against the Commissioner (Appeals) order dated 30-8-1996 for the assessment year 1990-91 where the Commissioner (Appeals) has deleted the penalty imposed by the assessing officer under sections 201(1) and 201 (1A) of the Income Tax Act.2. The brief facts of the case are that the assessee is running a Hospital-Cum-Nursing Home in Calcutta. The assessee has two types of Doctors engaged in the institute. The first category of the Doctors are the regular employees of the institute and their service conditions are governed by the appointment order and instructions as mentioned at pages 67 and 68 of the paper book. Another category of Doctors are called visiting Doctors and they are specialists in their fields and have their own practice/engagement. These Doctors applied and were selected after interview. Their appointment is governed by a separate order mentioned at pages 14 and 15 of the paper book for a period of one year...