New Delhi, Sept. 4 -- A doctor's failure to file his income tax return (ITR) and respond to subsequent tax notices led the income tax department to treat his entire Rs.35.01 lakh professional receipts as taxable income. But the Income Tax Appellate Tribunal (ITAT), Chennai, took a different view and and cut his taxable income by half.

The ruling concerning the doctor's tax assessment for AY 2018-19, was pronounced by the ITAT Chennai on August 19, 2026. The bench held that the doctor's entire gross professional receipts could not automatically be treated as net taxable income merely because he had failed to file an ITR.

The doctor, Selvakumar Arumugam, had professional receipts of Rs.35.01 lakh, which were also reflected in his Form 26A...