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TMI Blog1976 (11) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... ormances were being organised all over India and he gave discourses in such performances. Considerable amounts were collected at the time of his discourses, and he was being assessed to income-tax on such receipts from the assessment year 1957-58 onwards. During the assessment year 1964-65, Sri Anantharama Dikshidar celebrated his Sashtiabdapoorthi. On that occasion, there were cash presents to the extent of Rs. 19,700. The Income-tax Officer estimated a sum of Rs. 6,700 as presents received by Sri Anantharama Dikshidar from his near relations and he took them to be personal gifts made by such relations as token of their personal esteem for Sri Anantharama Dikshidar. After excluding that amount, he took the balance of Rs. 13,000 as assessab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on the receipts at the time of his performances, whenever given, is not in dispute. Therefore, the only question that has to be considered is whether the receipt of Rs. 13,000 on the occasion of the Sashtiabdapoorthi can be construed as income assessable in his lands. The Tribunal has itself referred to a decision of the Supreme Court in Parimisetti Seetharamamma v. Commissioner of Income-tax [1965] 57 ITR 532. In that case, the Supreme Court has pointed out at page 536 : By sections 3 and 4, the Act imposes a general liability to tax upon all income. But the Act does not provide that whatever is received by a person must be regarded as income liable to tax. In all cases, in which a receipt is sought to be taxed as income, the burden li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f income. In the present case, for the assumption that the sum of Rs. 13,000 has the characteristic of income, there is absolutely no material. The Tribunal itself has pointed out that the list of persons who had paid the sum of Rs. 13,000 showed that it was the outcome of contributions made by a cross-section of the public consisting of groups and individuals numbering nearly 400, that the contributions varied from Rs. 5 to Rs. 500, and that people belonging to different strata of society and coming from different castes and communities have made the contributions. According to the Tribunal,the large number of contributors representing the various cross-sections of the society was an unmistakable indication to show that the payments were ..... X X X X Extracts X X X X X X X X Extracts X X X X
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