2019 (5) TMI 23

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..... R T. S. KAPOOR, A.M. This is an appeal filed by the assessee against the order of learned CIT(A), Bareilly dated 18/10/2016 pertaining to assessment year 2013-14. This appeal was earlier dismissed for non prosecution on 10/05/2018. However, the order dated 10/05/2018 dismissing the appeal of the assessee ex-parte was recalled vide order dated 18/01/2019 and now the appeal has been refixed for h .....

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..... he turnover limit for that year under consideration was Rs. 60 lacs as against the turnover of Rs. 54,45,940/- declared by the assessee. It was submitted that the authorities below have wrongly assumed that the assessee was engaged in professional activities whereas the company itself did not possess any professional qualification and therefore, the penalty should not have been levied. 4. Learned .....

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..... rrying on a profession, possession of some professional qualification is must. From the qualification we mean that there must be some special training of particular skill which involve high level education. The company in itself cannot be said to be having any professional qualification or education. It was running only with a motive to earn profit through engagement of specialized doctors and wit .....

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