ITR No.139 of 1989 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITR No.139 of 1989 Date of decision:11.10.2006 The Commissioner of Income Tax, Haryana, Rohtak ....Petitioner versus Dr. Usha Verma, Rohtak ....Respondent CORAM: HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE RAJESH BINDAL Present: Mr. Yogesh Putney, Advocate, for the revenue. JUDGMENT: Following questions of law have been referred for opinion of this Court by the Income Tax Appellate Tribunal, Delhi Bench “B” Delhi in RA No.1309/Del/1981 arising out of ITA No.2617/Del/80, in respect of assessment year 1978-79:- “i) Whether on the facts and in the circumstances of the case, the Tribunal was right in law in affirming the order of the Appellate Asstt. Commissioner holding that the income from the paying clinic should be taxed under the head 'profits or gains of profession' and not under the head 'Salary'? ii) Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding that there was no relationship of employee and employer, when the assessee, who is a Government employee, worked in the paying clinic run by the Government?” The questions have already been gone into in the case of the assessee for the assessment year 1980-81, in the judgment of this Court in ITR No.47 of 1985, decided on 21.11.2001 and the questions have been ITR No.139 of 1989 2 answered in favour of the revenue and against the assessee. In view of the above, the questions referred are answered in favour of the revenue and against the assessee. (Adarsh Kumar Goel) Judge October 11, 2006 (Rajesh Bindal) 'gs' Judge