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You have not referred to the period as to whether it is FY or AY. However from the body of the query it appears to be financial year. Based on this assumption, in my opinion  you should advise the assessee to revise the return for AY 2011-12 (FY 2010-11). As stated by you the error was due to software glitches so you have strong case to avoid levy of  penalty for concealment after revising the return.

If return is not revised then the assessee  will be open to proceedings U/s 148 rws 147 and resultant penal consequences.

The order of the ITAT in case of  Star Cruises (India) Travel Services P.Ltd reported in 134 TTJ 204/ 39 SOT 18 or 46 DTR 284 will be of help to you to analyse your issues.

Hi,

The ITAT has now started giving the date of the first hearing on the appeal filing acknowledgement. The matter is posted on that date on the board for hearing.
Seperate notice is not issued.

You will have to find the status of your appeal in these circustance from the ITAT reistry.

     If the doctor is running the nursing home with the use of equipment, qalified and unqualified staff and assistance and assocation of other doctors then the activity will amount to carrying on business and in my opinion the turnover limit apllicable to business will apply.