COMMISSIONER OF INCOME TAX Vs. BALAMURALIKRISHNA M

JUDGEMENT

(1.) THE question which has been referred under section 256(1) of the Income-tax Act, 1961, at the instance of the Revenue, reads as follows :

(2.) THE assessee, Sri M. Balamuralikrishna, who is a musician by profession, had in his return for the assessment year 1971-72 disclosed in Part IV of the return, receipt of a sum of Rs. 30,000 which he claimed was not his income and was, therefore, liable for exemption from income-tax. This amount of Rs. 30,000 was given to the assessee by "Balamuralikrishna Fans" in appreciation of his completion of 30 years' service rendered to carnatic music.

(3.) LEARNED counsel for the Revenue has fairly brought to our notice three decisions of this court, to which we shall make reference later, which are primarily against the Revenue. However, according to him, the question in the instant case has to be decided on the facts of this case. LEARNED counsel for the assessee supported the view taken by the Tribunal and, according to him, the Tribunal has referred to the statement made in the affidavit by one of the disciples of the assessee to the effect that the amount was contributed purely by friends and relatives who had nothing to do with the assessee as an artist or with his profession and that the payment was made as a token of appreciation of his personal qualities and as a measure of goodwill and help. This averment, according to the Tribunal, had not been controverted on behalf of the Revenue.