COMMISSIONER OF INCOME TAX Vs. SAIRABANU SMT

JUDGEMENT

(1.) THESE two references involving a common issue are disposed of together for the sake of convenience. The common issue involved is whether certain income could be included in the total income of the assessee.

(2.) THE assessee is an individual and a well known firm artist. The assessment years are 1972 73 and 1973 74 and the relevant previous years are corresponding financial years ended on 31st March, 1972 and 31st March, 1973 respectively.

(3.) IN the previous year relevant to the asst. year 1972 73, the assessee had acted in two movies namely, 'Victoria No. 203' and 'Paise ki Gudiya' for which the said company got Rs. 45,001. In the previous year relevant to the asst. year 1973 74, the assessee had acted in five films and the said company received Rs. 3,35,001. In the returns of income for years under reference, the assessee had declared her professional income at Rs. 1,65,712 in the first year and Rs. 2,30,976 in the second year. These two amounts, we are told, were inclusive of Rs. 80,000 received by the assessee from the said company.