TMI Blog1999 (3) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... as misdirected herself in holding that the personal gifts of Rs. 2,07,000 received by the assessee from his relatives, friends and fans, for enabling him to buy a house, as professional receipts. We have heard the learned Departmental Representative and considered the grounds raised by the assessee. 3. The brief facts of the case are that the assessee received a sum of Rs. 2.07 lakhs on the 100th day celebration of his first film 'Pudhiya Pathai'. Before the Assessing Officer the assessee filed a paper cutting which says that a cheque from the Fans' Association etc. was handed over by the then Chief Minister to the assessee. The assessee claimed that the sum of Rs. 2.07 lakhs so received by him was merely a gift and not chargeable in his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... articular receipt is taxable. The word 'income' as used in the Income-tax Act is wide and vague in its scope. It is a word of elastic import. Normally the word 'income' in the Act connotes a periodical monetary return coming in with some sort of regularity or expected regularity from a definite source. But whatever may be the concept of 'income' under the Act, voluntary payments made even for a longer period of time without, consideration and without any source of income depending entirely on the whims of giver are not income. All receipts by an assessee cannot necessarily be deemed to be the income of the assessee for the purpose of Income-tax and whether any particular receipt is income or not depends on the nature of the receipt. The Inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... income' liable to tax under the Income-tax Act. 6. The ld. D.R. relied on the Calcutta High Court's decision in the case of David Mitchell . But the facts in that case are entirely different from those in the present assessee's case. In the case of David Mitchell the assessee was an accountant by profession and a partner in a firm of chartered accountants. Some time before 1946 the promoters of a company engaged the services of this firm to assist them in the floatation of the company, and the assessee, as a partner of the firm, attended to this work. After the company was floated and the firm was paid in full for their services one of the promoters "as a token of appreciation for the assistance rendered to him by the assessee in connecti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the religious sect, and the assessee held an office and it was only that office that induced his disciples to make the gifts. In that case their Lordships of the Bombay High Court considered that even a practice of religion could become a vocation and more so, when it brought in a steady income. But in the present assessee's case though the assessee was following a profession of acting in the films, there was no practice of receiving voluntary contributions from the Fans' Association regularly. In the case of Maharaj Shri Govindlalji Ranchhodlalji decided by the Bombay High Court the assessee was holding an office and it was only that office that induced his disciples to make the gifts. In the present case no such office is held by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered that the payments to the assessee were made in consideration of the teaching imparted by him and therefore, were income arising from vocation of the assessee. But in the present case before us, the assessee has not rendered any service to the Fans' Association directly or indirectly. The Fans' Association has also not made payments to the assessee in consideration of any services rendered to them. Therefore, the facts in the case of P. Krishna Menon are clearly distinguishable. As the payment of Rs. 2.07 lakhs to the assessee by the Fans' Association was voluntary, the same was not in the nature of income. We, therefore, reverse the findings of the authorities below on this issue and allow the ground raised by the assessee. 9. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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