Held that the assessee-company ran and maintained a hospital. For the assessment Held, that the assessee employed doctors under three categories : salaried doctors, in-house consultants, and visiting consultants. In the light of the assessment said to have been done in the hands of the in-house consultant doctors treating their income as professional income received from the assessee, the matter required reconsideration by the Assessing Officer, more particularly in view of the incentive policy adopted by the company. The orders of the Tribunal and the authorities in so far as they treated the assessee as in default with respect to the in-house consultant doctors were liable to be set aside and the matter restored to the Assessing Officer to reconsider the matter in the light of the incentive policy and the return of income filed by the in-house consultant doctors. (AY.2011-12, 2012-13, 2013-14)