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IN THE HIGH COURT OF JUDICATURE AT MADRAS
C.SARAVANAN J
Sankarnaryanasamy Selvanarayanan – Appellant
Versus
Income Tax Officer – Respondent
| Table of Content |
|---|
| 1. petitioner argues status as a professional undermines the assessment notice. (Para 6) |
| 2. court examines precedent supporting professional classification over employee. (Para 9 , 10) |
| 3. court emphasizes lack of evidence for reopening the assessment. (Para 11 , 12 , 14) |
| 4. quashing of impugned order reflects court's dismissal of the notice's validity. (Para 15 , 16) |
ORDER
The petitioner has filed this writ petition for a Writ of Certiorari to call for the records in DIN No.ITBA/AST/F/148A/2022-23/1042639141(1), dated 07.04.2022 on the file of the file of the respondent relating to the assessment year2018-19 and to quash the same.
2.The learned counsel for the petitioner would submit that the petitioner is a medical professional in the field of Anesthesia. The petitioner had filed return of income on 26.09.2019 for the assessment year 2018-19.
3.It is the case of the Department that the petitioner has wrongly claimed to be a professional and has filed returns in ITR-3 and that the hospitals have wrongly deducted tax under Section 194J instead of Section 192. The petitioner was issued with a notice under Section 148A(b) of the Income Tax Act, 1961, on26.03.2022.
4.The reason
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