JAWAHAR LAL GUPTA, J. - (1.) IN these three income-tax references, the following question has been referred to this Court for its opinion : "Whether on the facts and in the circumstances of the case, the Tribunal was right in law in affirming the order of the AAC of IT holding that the income from the 'Paying Clinics', should be taxed under the head 'Profits or gains of profession' and not under the head 'salary'?"
(2.) MR . Sawhney, learned counsel for the Revenue submits that this matter has been considered by the Bench in IT Ref. No. 47 of 1985 [reported as CIT vs. Dr. (Mrs.) Usha Verma (2002) 172 CTR (P&H) 98]. The question has been answered in favour of the Revenue. No one has put in appearance on behalf of the respondent-assessee.
(3.) IN view of the decision dt. 21st Nov., 2001, in IT Ref. No. 47 of 1985 (supra) and for the reasons given therein, we answer the above question in favour of the Revenue and against the assessee. No costs.;