{"id":219688,"date":"1986-04-30T00:00:00","date_gmt":"1986-04-29T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/k-george-thomas-vs-commissioner-of-income-tax-on-30-april-1986"},"modified":"2016-02-14T02:42:43","modified_gmt":"2016-02-13T21:12:43","slug":"k-george-thomas-vs-commissioner-of-income-tax-on-30-april-1986","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/k-george-thomas-vs-commissioner-of-income-tax-on-30-april-1986","title":{"rendered":"K. George Thomas vs Commissioner Of Income-Tax, … on 30 April, 1986"},"content":{"rendered":"
Supreme Court of India<\/div>\n
K. George Thomas vs Commissioner Of Income-Tax, … on 30 April, 1986<\/div>\n
Equivalent citations: 1986 AIR 1661, \t\t 1986 SCR (2) 874<\/div>\n
Author: R Pathak<\/div>\n
Bench: Pathak, R.S.<\/div>\n
           PETITIONER:\nK. GEORGE THOMAS\n\n\tVs.\n\nRESPONDENT:\nCOMMISSIONER OF INCOME-TAX, KERALA\n\nDATE OF JUDGMENT30\/04\/1986\n\nBENCH:\nPATHAK, R.S.\nBENCH:\nPATHAK, R.S.\nMUKHARJI, SABYASACHI (J)\n\nCITATION:\n 1986 AIR 1661\t\t  1986 SCR  (2) 874\n 1986 SCC  Supl.  269\t  1986 SCALE  (1)1296\n\n\nACT:\n     Income Tax\t Act, 1961,  v. 10(3)\/\tIncome Tax Act, 1922\ns.   4(3) (vii)\t - Business  income - Receipts from abroad -\nwhether\t of   casual  or   non-recurring  nature  -  Whether\nassessable as business income.\n\n\n\nHEADNOTE:\n     The appellant  is assessed\t to income tax in the status\nof an  individual. He  runs a  printing press  and  a  daily\nlanguage newspaper.  For the year 1962-63, he filed a return\nof income  showing a loss. The Income-tax Officer discovered\nthat various  remittances from\tabroad had  been received by\nthe assessee  as Vice-President of the India Gospel Mission.\nOn an  enquiry he  found that  a major\tpart  of  the  funds\ncredited to  the account  maintained by\t the assessee in the\nname of\t the Mission  had been\tturned over to the newspaper\nand a  sizeable\t part  of  it  had  been  utilised  for\t his\nhousehold expenses.  He rejected  the claim  of the assessee\nthat the  newspaper had\t been taken  over by  the Mission or\nthat the drawings from the account, on which no interest had\nbeen  charged,\t constituted  loans  taken  by\thim  in\t his\nindividual capacity  to be  repaid in  subsequent years, and\nbeing of  the view that the remittances had been made to the\nassessee entirely  because  of\this  business  and  personal\nactivities and\tthat  the  funds  of  the  Mission  and\t the\nnewspaper had  all been mixed up and treated together as one\nunit, and  the assessee\t had been  operating upon  all these\nfunds as  the individual owner of both the newspaper and the\nfunds, held  that the  entire receipts\tof cash\t from abroad\nwere relatable\tto the\tbusiness activities  of the assessee\nand were assessable to tax as his income.\n     The  Appellate   Assistant\t Commissioner  allowing\t the\nassessee's appeal  observed that  the amounts withdrawn from\nthe funds were merely loans repayable by the assessee to the\nMission, without  however recording  any definite finding on\nthat question  or as  to whether the remittances constituted\nincome of the assessee.\n875\n     The Appellate  Tribunal confirmed\tthis order in appeal\nby the\tRevenue holding that the receipts did not constitute\nincome of the assessee.\n     The High Court, following its decision in C.I.T. v. Dr.\nK.  George  Thomas,  [1974]  94\t I.T.R.,  11,  answered\t the\nReference in  favour of the Revenue and against the assessee\nholding that  the amount was assessable as the income of the\nassessee.\n     Similar questions\twere raised  in Appeal Nos. 2918 and\n2919 of\t 1977 in respect of the assessment years 1963-64 and\n1964-65 respectively,  and Appeal  No. 2917 of 1977 assailed\nthe legality  and correctness of the levy of penalty for not\nhaving submitted  a return  for the assessment year 1962-63,\nbut no separate submissions were made in those appeals.\n     Dismissing the appeals by certificate, the Court,\n^\n     HELD: 1.  The receipts  cannot be regarded as of casual\nand non-recurring  nature not  arising from  the  assessee's\nbusiness or  the exercise  of his  profession or  occupation\nwithin the  meaning of\ts. 10(3) of the Income Tax Act, 1961\nfor the reasons set forth in Dr. K. George Thomas v. C.I.T.\nKerala,<\/a> [1985]\t156 I.T.R.  412 and are assessable to tax as\nthe assessee's income. [879 G-H]\n     P. Krishna\t Menon v.  Commissioner of Income-tax,<\/a> [1959\n35 I.T.R. 48, referred to.\n     The distinction sought to be drawn between the case for\nthe assessment year 1960-61 and 1961-62 and the case for the\nassessment year 1962-63 on the factum that in the former the\nremittances  were  entered  in\tthe  personal  name  of\t the\nassessee while in the latter the remittances have been shown\nin a  separate account\tstanding in  the name  of the  India\nGospel Mission is wholly without substance. [879 D-E]\n     In the  instant case, the assessee had treated both the\naccounts as  his personal accounts from which heavy drawings\nwere made  from time  to  time\tentirely  for  his  personal\nobjectives. The drawings from the account in the name of the\nMission did  not constitute  loans. The assessee had treated\nthat account as an intimate part of his personal funds. [879\nE-G]\n876\n\n\n\nJUDGMENT:\n<\/pre>\n
     CIVIL APPELLATE  JURISDICTION : Civil Appeals Nos. 2916
\nA of 1977.\n<\/p>\n
     From the  Judgment and  Order  dated  3.2.1977  of\t the
\nKerala High Court in I.T.R. Case Nos. 22 to 25 of 1975.\n<\/p>\n
     Devi  Pal,\t  Ms.  A.K.  Verma  and\t Sukumaran  for\t the
\nAppellant.\n<\/p>\n
     K.C. Dua and Ms. A. Subhashini for the Respondent.
\n     The Judgment of the Court was delivered by
\n     PATHAK, J.\t These appeals by certificate granted by the
\nKerala High  Court and directed against the judgment of that
\nHigh Court  answering the  questions referred  to it  by the
\nIncome-tax Appellate  Tribunal in  favour of the Revenue and
\nagainst the appellant.\n<\/p>\n
     The assessee,  who\t is  the  appellant  before  us,  is
\nassessed to  income-tax in  the status\tof an individual. He
\nruns a\tprinting press\tknown as  ‘Kerala Dwani’  and also a
\nMalayalam  daily   newspaper  of  the  same  name.  For\t the
\nassessment year 1962-63, he filed a return of income showing
\na loss\tof Rs.3,37,183.\t The Income-tax\t Officer found\tthat
\nvarious remittances  from the  United States  of America had
\nbeen received  by him,\tostensibly in  his capacity as Vice-
\nPresident  of\tthe  India   Gospel  Mission.  The  assessee
\nmaintained two\tbank accounts with the Indian Overseas Bank,
\nKottayam. One  account was  in the  name of the assessee and
\nthe other  in the name of the India Gospel Mission. A credit
\nof Rs.5,85,637\tappeared in  the account of the India Gospel
\nMission.  The\tIncome-tax   Officer   enquired\t  into\t the
\nutilisation of\tthe funds  credited in\tthat account, and on
\nexamination of\tthe material  before him  he found  that the
\nmajor part  of\tthe  funds  had\t been  turned  over  to\t the
\nnewspaper ‘Kerala  Dwani’  and\ta  sizeable  part  had\tbeen
\nutilised for household expenses by the assessee, such as the
\npurchase of  a cow,  payment of\t house rent  of his  father,
\npersonal trips\tto  Bombay,  purchase  of  property  by\t the
\nassessee, and  providing loan  facilities to  the assessee’s
\nclose relatives\t including his\tfather, brothers  and others
\nwithout interest.  The personal\t expenses met  from  out  of
\nthese
\n877<\/span>
\nfunds and the amount utilised for the purchase of properties
\nA in  the name\tof the\tassessee and  his five brothers were
\nclaimed by  the assessee  as representing loans taken by him
\nin his individual capacity to be repaid in subsequent years.
\nThe Income-tax\tOfficer found  that  no\t interest  had\tbeen
\ncharged on  those drawings  and that the account showed that
\nthe assessee  had been\toperating  on  those  funds  in\t his
\ncomplete  discretion   without\tregard\t to  any  stipulated
\nprinciples or  directions. He  found that  the purchases and
\nthe advances  made for\tthe purchase  of properties  found a
\nplace in  the Balance  Sheet prepared  for the\tIndia Gospel
\nMission. He  rejected the  claim of  the assessee  that\t the
\nnewspaper, ‘Kerala  Dwani’ had\tbeen taken over by the India
\nGospel Mission\tand that the assessee had nothing to do with
\nit. He\tfound that the statutory declarations required to be
\npublished by the newspaper annually showed that the assessee
\nin his\tindividual capacity  was the  owner of the press and
\nthe newspaper,\tand that  no  where  was  the  India  Gospel
\nMission shown  as having any connection with them as such or
\nthrough him  as Vice-President\tof the India Gospel Mission.
\nThe Income-tax\tOfficer came  to the  conclusion that on the
\nexamination of\tthe entire  material it\t was clear  that the
\nfunds had been received mostly for assisting the assessee in
\nrunning the  newspaper, and  that funds\t of the India Gospel
\nMission and  the newspaper ‘Kerala Dwani’ had all been mixed
\nup and\ttreated together  as one  unit and  the assessee had
\nbeen operating\tupon all these funds as the individual owner
\nof both\t the newspaper and the funds. The Income-tax Officer
\nobserved that  the remittances had been made to the assessee
\nentirely because  of his  business activities  and had\tbeen
\nutilised by him for his business and personal activities. He
\nheld that the entire receipts of cash from the United States
\nof America  were relatable to the business activities of the
\nassessee and  were  assessable\tto  tax\t as  the  assessee’s
\nincome. He rejected the explanation of the assessee that the
\ndrawings  constituted\tloans  taken  from  himself  in\t his
\npersonal capacity  and paid  to himself as Vice-President of
\nthe India  Gospel Mission.  Following  the  decision  in  P.
\nKrishna G  Menon v.  Commissioner of  Income-tax,<\/a> [1959]  35
\nI.T.R. 48 he brought the amount of Rs.5
\nIndia Gospel Missi n t ta as the in
\n     On appeal by the assessee, the Appellate Assistant
\n878<\/span>
\nCommissioner observed  that the\t amounts withdrawn  from the
\nfunds were  merely loans  repayable by\tthe assessee  to the
\nIndia Gospel  Mission but  no definite\tfinding was given on
\nthat question  nor did he render any finding on the question
\nwhether the receipt of Rs. 5,85,637 in the name of the India
\nGospel Mission\tconstituted the\t income of the assessee. The
\nAppellate Assistant  Commissioner relied  essentially on  an
\nearlier order  made by\tthe Income Tax Appellate Tribunal in
\nthe appeals  arising out  of the  assessments made  for\t the
\nassessment years 1960-61 and 1961-62, in which years similar
\nremittances to\tthe assessee  had been held by the Appellate
\nTribunal to be not taxable.\n<\/p>\n
     The  Income-tax  Officer  appealed\t to  the  Income-tax
\nAppellate Tribunal, and the Appellate Tribunal dismissed the
\nappeal because\tit preferred  to follow\t its  earlier  order
\nrelating to the assessment years 1960-61 and 1961-62 wherein
\nit had held that the receipts from abroad did not constitute
\nthe income  of the  assessee, and  that even  if  they\twere
\nassumed to  constitute his  income they\t were receipts\tof a
\ncasual and non-recurring nature not arising from business or
\nthe exercise  of a  profession or occupation and, therefore,
\nnot taxable.\n<\/p>\n
     At the  instance of  the Revenue the Appellate Tribunal
\nreferred the  following two  questions to  the High Court of
\nKerala for its opinion :\n<\/p>\n
\t  “(1) Whether,\t on the\t facts and  circumstances of
\n\t  the case,  the Tribunal  was right in finding that
\n\t  the amount of Rs. 5,85,637 assessed by the Income-
\n\t  tax Officer  was not\tassessable as the income for
\n\t  the assessment year 1962-63?\n<\/p><\/blockquote>\n
\t  (2) Whether, on the facts and circumstances of the
\n\t  case, the  Tribunal was  right in finding that the
\n\t  amount of  Rs. 5,85,637  are receipts\t of a casual
\n\t  and non-recurring nature not arising from business
\n\t  or the  exercise of  a  profession  or  occupation
\n\t  within the meaning of section 10(3) of the Income-
\n\t  tax Act, 1961?”\n<\/p><\/blockquote>\n
This reference\twas numbered  as Reference No. 22 of 1975 in
\nthe High Court.\n<\/p>\n
879<\/span><\/p>\n
     By its  judgment dated February 3, 1977, the High Court
\nheld that  the amount  of Rs. 5,85,637 was assessable as the
\nincome of  the assessee\t for the assessment year 1962-63 and
\nthat the  receipts were\t not of\t a casual  and non-recurring
\nnature. A reference made to the High Court against the order
\nof the\tAppellate Tribunal  for the assessment years 1960-61
\nand 1961-62,  of which\tmention has  been made\tearlier, had
\nalready been  answered by  the High  Court in  favour of the
\nRevenue and  against the  assessee. That  judgment has\tbeen
\nreported as  Commissioner of  Income-tax v.  Dr.  K.  George
\nThomas, [1974]\t97 I.T.R.  111. We  may point  out that that
\njudgment of  the High  Court was  brought in  appeal to this
\nCourt and  was upheld  by a Division Bench of this Court, of
\nwhich one  of us  (Sabyasachi Mukharji, J) was a member, and
\nthe judgment of this Court has since been reported in Dr. K.
\nGeorge Thomas  v. Commissioner of Income Tax, Kerala,<\/a> [1985]
\n156 I.T.R.  412. Upon  that it\tis clear  that the  basis on
\nwhich the Appellate Tribunal proceeded to decide the case in
\nfavour of the assessee stands displaced. Learned counsel for
\nthe assessee  contends, however,  that there  is a  material
\ndifference between the case for the assessment years 1960-61
\nand 1961-62  and the  case for\tthe assessment\tyear 1962-63
\ninasmuch as  in the former case the remittances were entered
\nin the\tpersonal name  of the  assessee while in the present
\ncase the  remittances have  been shown in a separate account
\nstanding in  the name  of the  India Gospel  Mission. To our
\nmind the  distinction sought  to be  drawn is wholly without
\nsubstance, having regard to the overwhelming material on the
\nrecord showing\tthat  the  assessee  had  treated  both\t the
\naccounts as  his personal accounts from which heavy drawings
\nwere made  from time  to  time\tentirely  for  his  personal
\nobjectives. The\t case that  the drawings from the account in
\nthe name  of the  India Gospel\tMission constituted loans is
\nnot supported by the evidence on the record, and it is clear
\nthat the  entire fund was treated as an intimate part of the
\nassessee’s personal  funds. That being so, the High Court is
\nplainly right  in holding that the amount of Rs. 5,85,637 is
\nassessable as  the income of the assessee for the assessment
\nyear 1962-63.  It is  also apparent that the receipts cannot
\nbe regarded  as\t of  casual  and  non-recurring\t nature\t not
\narising from  the assessee’s business or the exercise of his
\nprofession or  occupation within  the meaning of s. 10(3) of
\nthe Income-tax Act. The decision of this Court in P. Krishna
\nMenon (supra)  supports that  conclusion.  Indeed  both\t the
\nquestions arising
\n880<\/span>
\nbefore us  for the  assessment year 1962-63 were, as we have
\nmentioned earlier,  examined by\t this Court on corresponding
\nfacts relating\tto the assessment years 1960-61 and 1961-62,
\nand we\tcannot do better than adopt the reasons set forth in
\nthat judgment in this case. This appeal, therefore, fails.\n<\/p>\n
     The other\tappeals before\tus arising  out of Reference
\nNo. 23\tof 1975\t raise the  question  of  the  legality\t and
\ncorrectness of\tthe levy  of penalty on the assessee for not
\nhaving submitted  a return  for the assessment year 1962-63,
\nand Reference  No. 24  of 1975\tand Reference No. 25 of 1975
\nwhich raise  similar questions for the assessment year 1963-
\n64 and\t1964-65 respectively  as in  the Reference  we\thave
\ndealt with  above. No separate submissions have been made by
\nlearned counsel\t for the  assessee on these appeals and they
\nmust also fail.\n<\/p>\n
     In the result the appeals are dismissed with costs.\n<\/p>\n
P.S.S.\t\t\t\t\tAppeals dismissed.\n881<\/span>\n\n\n\n<\/pre>\n","protected":false},"excerpt":{"rendered":"
Supreme Court of India K. George Thomas vs Commissioner Of Income-Tax, … on 30 April, 1986 Equivalent citations: 1986 AIR 1661, 1986 SCR (2) 874 Author: R Pathak Bench: Pathak, R.S. PETITIONER: K. GEORGE THOMAS Vs. RESPONDENT: COMMISSIONER OF INCOME-TAX, KERALA DATE OF JUDGMENT30\/04\/1986 BENCH: PATHAK, R.S. BENCH: PATHAK, R.S. MUKHARJI, SABYASACHI (J) CITATION: 1986 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-219688","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"\nK. 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