9911796707
TMI Blog1973 (6) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... eceipts of Rs. 1,43,650, Rs. 1,38,251 and Rs. 1,19,850, respectively. The returns were principally based upon the diaries which were maintained by the assessee in which proper entries were made in respect of receipts received by her for the professional work done by her as a play-back singer. From the diaries, M/s. Ghanekar & Co., a firm of chartered accountants, used to write regular accounts. The assessee had produced confirmatory letters from all the producers regarding the correctness of payments shown to have been made by them. The Income-tax Officer came across a sort of a ledger maintained by the firm known as Vasu Films of Madras containing certain entries, which had been seized by the income-tax authorities from the premises of tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal it was contended on behalf of the assessee that the entire evidence on which the lower authorities had relied merely created suspicion that the assessee might have accepted the payments in "black" but it did not take the place of proof. The Tribunal after appreciating all the pieces of evidence that were relied upon by the department in support of its case came to the conclusion that the evidence was not sufficient to prove even a single instance where the assessee could be said to have received money in " black " for which she did not pass a receipt, The other evidence was of a general character suggesting that the practice of receiving part remuneration in black was prevalent among cine stars which was of no avail to prove any specifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accept the entries as reliable entries for accepting the case of the department. Inter alia, it pointed out that the ledger containing the said entries had not been produced before it, that no corresponding entries were there in the day-book of the relevant period and that Vasu Films did not rely on this ledger in the course of its own assessment proceedings but for its own assessment proceedings different set of books had been relied upon as genuine set of books. As regards the evidence of the two witnesses on which reliance was placed by the department, the Tribunal has pointed out that so far as N. Vasudev Menon was concerned, he had no personal knowledge of the actual payments made to the assessee and, therefore, his evidence could not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o explain the absence of relevant entries in the day-book and for that reason the Tribunal rejected the entries in the ledger on which reliance was placed. Mr. Joshi tried to urge that, after all, the entries in the ledger were the entries in a book which was not meant for being disclosed to the income-tax authorities because it contained the entries pertaining to the payment in " black " and the day-book for the relevant period that was available was a day-book meant for being produced before the taxing authorities as it contained entries pertaining to all legal and white payments and naturally in such day-book no corresponding entries would be found. So no importance should have been attached by the Tribunal to the absence of a day-book c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that any value could be attached to the entries in the ledger or to the entries in the day-book even if one had been produced. In the circumstances, we feel that the questions which are sought to be referred arise out of a finding of fact recorded by the Tribunal on pure appreciation of evidence. The other three questions which are sought to be referred for the assessment years 1963-64 and 1964-65 pertain to the imposition of penalty levied by the Income-tax Officer on the assessee which depended upon the additions made by him and, in our view, the Tribunal was justified in refusing to refer those questions to this court because in its view the additions were wrongly made. Since we are upholding the Tribunal's view on the additions, no qu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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