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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 ..... 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 expenses, he turned an amount of 1,89,751/- as income from his profession. In the stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be taxed as income under the Income Tax Act for the relevant period." 3. The main contention urged by learned counsel for the appellant is that the amount of 10,00,000/- was received from some persons who had given confirmation letters. In the confirmation letters they have inter alia indicated that the contributions were paid by them since they were happy on account of the assembly election re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 stating that an amount of 10,00,000/- was received from seven political leaders. Since the assessing officer, appellate authority and the Appellate Tribunal considered the entire questions on the factual material available ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... miration, some amount was given to the assessee. The assessing officer proceeded on the basis that the assessee had rendered certain services in the form of performing poojas and further procedures. The amounts were paid when certain candidates were elected in the election as stated by the assessee. This, according to the assessing officer, has to be treated as an income from business. As without ..... X X X X Extracts X X X X X X X X Extracts X X X X
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