9911796707
TMI Blog1986 (4) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... PATHAK J.- These appeals by certificate granted by the Kerala High Court are directed against the judgment of that High Court answering the questions referred to it by the Income-tax Appellate Tribunal in favour of the Revenue and against the appellant. The assessee, who is the appellant before us, is assessed to income-tax in the status of an individual. He runs a printing press known as " Kerala Dwani " and also a Malayalam daily newspaper of the same name. For the assessment year 1962-63, he filed a return of income showing a loss of Rs. 3,37,183. The Income-tax Officer found that various remittances from the United States of America had been received by him, ostensibly in his capacity as Vice-President of the India Gospel Mission. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pel Mission. He rejected the claim of the assessee that the newspaper, " Kerala Dwani ", had been taken over by the India Gospel Mission and that the assessee had nothing to do with it. He found that the statutory declarations required to be published by the newspaper annually showed that the assessee in his individual capacity was the owner of the press and the newspaper, and that nowhere was the India Gospel Mission shown as having any connection with them as such or through him as Vice-President of the India Gospel Mission. The Income-tax Officer came to the conclusion that on the examination of the entire material, it was clear that the funds had been received mostly for assisting the assessee in running the newspaper and that the funds ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax Appellate Tribunal in the appeals arising out of the assessments made for the assessment years 1960-61 and 1961-62, in which years similar remittances to the assessee had been held by the Appellate Tribunal to be not taxable. The Income-tax Officer appealed to the Income-tax Appellate Tribunal and the Appellate Tribunal dismissed the appeal because it preferred to follow its earlier order relating to the assessment years 1960-61 and 1961-62 wherein it had held that the receipts from abroad did not constitute the income of the assessee, and that even if they were assumed to constitute his income, they were receipts of a casual and non-recurring nature not arising from business or the exercise of a profession or occupation and, therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h of this court, of which one of us (Sabyasachi Mukharji J.) was member, and the judgment of this court has since been reported in Dr. K. George Thomas v. CIT [1985] 156 ITR 412. Upon that it is clear that the basis on which the Appellate Tribunal proceeded to decide the case in favour of the assessee stands displaced. Learned counsel for the assessee contends, however, that there is a material difference between the case for the assessment years 1960-61 and 1961-62 and the case for the assessment year 1962-63 inasmuch as in the former cases, the remittances were entered in the personal name of the assessee while in the present case the remittances have been shown in a separate account standing in the name of the India Gospel Mission. To ou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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