Information vs. Information suggesting escapement of income from tax

Dr. Mathew Cherian Vs ACIT (Madras High Court) Facts of the Case: 1. There was a survey in Kovai Medical Centre and Hospital (in short KMCH or hospital) by the officials of the Income Tax Department, on 11.2021. In the course of the survey, various documents were found and seized that, according to the respondents, are incriminating as they point to the existence of an employer –employee relationship inter se the parties. 2. The documents included ‘employee confidentiality agreement’, ‘revised guidelines for practice of medicine at KMCH’ and joining reports, all of which lead the off...