Case Law Details
Case Name : CIT Vs M/s Lakshmi Hospital (Kerala High Court)
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All High Courts Kerala High Court
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CIT Vs M/s Lakshmi Hospital (High Court Of Kerala At Ernakulum)– In this case also assessee conceded that the unaccounted receipts were collected for payment to doctors attending to patients in the hospital. What we notice is that the department has not made any effort to confront the doctors with the unaccounted payments stated to have been made to them by the hospital which engaged them. In our view, the question of addition in the hands of the respondent/assessee arises only when the doctors deny having received the amount. We do not know, why department did not venture to confront th...
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THE REPORTED DECISION IS, UNDOUBTEDLY, WELL-REASONED, AND QUITE APPEALING TO COMMON SENSE BY REASON OF THE PRAGMATICAL APPROACH ADOPTED. THIS REMINDS ONE OF THOSE OLD CASES WHEREIN A SIMILAR (THOUGH NOT IDENTICAL) ISSUE,-THAT WAS ON THE ADMISSIBILITY OF ‘SECRET COMMISSION’ UNDER SECTION 37(1)- WAS DECIDED IN ASSESSEES’ FAVOUR. Rightly so; for, after all, if ‘common sense’ were admitted as the touch tone of ‘logic’, logic has to be necessarily conceded to be the ‘corner stone’ of any enactment, – including the law on income-tax, despite its inherent complicity.
Refer: Dr. G.G. Joshi vs CIT – 209 ITR 324 (Guj), and CIT vs Goodlass Nerolac – 188 ITR 1 (Bom).
After insertion of the Explanation under section 37 (1), however, a new type of controversy arose. A detailed coverage thereof is to be found in the published article, – ‘Law of Income-tax – Fetters on Powers’- (2005) 147 TAXMAN 175. It may be interesting to look up and know of the later developments (since 2000,2001), and the final outcome, in those cases.
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