COMMISSIONER OF INCOME TAX Vs. SUCHITRA SEN

JUDGEMENT

(1.) This reference under Section 256(2) of the I.T. Act, 1961, relates to the assessment year 1959-60, and the relevant accounting year is the financial year ended on March 31, 1959.

(2.) Before the assessment under Section 23(3) of the Indian I.T. Act, 1922, on December 27, 1960, the assessee filed 4 returns of income on September 7, 1960, September 14, 1960, November 26, 1960, and December 21, 1960, revising the income from profession shown in the earlier return. In the last return filed on December 21, 1960, the assessee had shown professional income of Rs. 80,575 as her earning from the films, viz., Hospital, Bombaika-Babu and Saptapadi.

(3.) During the assessment proceedings the assessee agreed with the ITO that there was some mistake in the professional income shown by her. Finally, the assessee agreed that in the accounting year relevant to the assessment year under reference she received Rs. 95,500 in respect of her role in the different films.