DCIT, Circle - 12(1), Kolkata vs. M/S. Amri Hospitals Ltd., Kolkata
In the result, the appeal filed by the Revenue is partly allowed for statistical purposes
ITA 977/KOL/2018[2014-15]Status: DisposedITAT Kolkata20 Oct 2022AY 2014-15
Bench: Dr. Manish Borad & Sri Sonjoy Sarma
Section 143(2)Section 143(3)Section 250Section 37Section 37(1)
…he Respondent Hospital in the treatment of the patient was offence under law of Torts, Indian Contract Act, Consumer Protection Act, in this respect we first and foremost refer to judgment rendered in Malay Kumar Ganguly vs. Dr. Sukumar Mukherjee & Ors (2009) 9 SCC 221, wherein while holding that AMRI cannot be charged with Criminal Negligence under section 304A of the Indian Penal Code, the Hon’ble Supreme Court had held as under: ‘‘....For negligence to amount to an offence the element of mens rea must be shown to exist. ’’ It is not the case of the department that Respondent Assessee negligence had an element…
