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TMI Blog2014 (2) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... with the view expressed by the appellate authority as well as the assessing officer – there was no substantial question of law arises for consideration in the appeal – Decided against Assessee. - ITA.No. 44 of 2011 - - - Dated:- 10-1-2014 - Dr Manjula Chellur And A M Shaffique, JJ. For the Appellant : Sri Anil D Nair, Adv Sri J R Prem Navaz For the Respondent : Sri Jose Joseph, SC for Income Tax JUDGEMENT PER : Shaffique This appeal is filed against the order passed by the Income-Tax Appellate Tribunal, Cochin Bench in T.A.No.945/Coch/2008 (2002-03). The short facts of the case is that the appellant, an Astrologer by profession, has filed return of income disclosing a returnover of 2,67,430/-. After claiming various e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eful to the prediction made by the appellant, these contributions had been made. The contributions being in the form of gift is not taxable and therefore, the assessing officer committed error of law in taking into consideration the said amount as a taxable income. Reference is also made to the judgments in S.A.Ramakrshnan v. CIT, Madras [114 ITRE 253 (Madras)], CIT v.J.C.Wahal [170 ITR 635 (Allahabad)] and CIT v. Dr. B.M.Sundaravadanam [148 ITR 333 (Madras). 4. Learned Standing Counsel for the Commissioner of Income Tax however contends that no question of law arises for consideration in the above matter. The assessee originally contended that the amounts were received from various persons from Tamil Nadu and later letters were given sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the persons alleged to have given such amounts to the assessee. The appellate authority also concurred with the said view. The judgments relied upon by the appellant were not applicable to the factual situation raised in this case on account of the findings in the assessment order as well as by the appellate authorities. The Tribunal also on a re-appreciation of the evidence as well as the legal issues involved in the matter concurred with the view expressed by the appellate authority as well as the assessing officer. In that view of the matter, we do no think that any substantial question of law arises for consideration in the above appeal. We confirm the findings of the Tribunal in this regard. Accordingly, there being no merit in the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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