Any kind of income earned by the assessee attracts income tax at the point of earining such income and tax law is not concerned how such income is expended. The Act makes an obligation to pay tax on all incomes received. The Income Tax Act, 1961, considers income earned legally as well as tainted income alike. The assessee was engaged in tax consultancy and audit work. During the search conducted at the residential premises and office of the assessee certain incriminating documents were seized. From the documents seized it was revealed that the assessee had been claiming and receiving income-tax refund by filing bogus TDS certificates with returns of income prepared by him even in the names of non existing persons. The assessing officer treats the deposits, being TDS certificates encashed by the assessee during the previous year, as professional income during the p.y. The Commissioner(Appeals) reduced the income on account of the refunds received by him and held it taxable under residuary head instead of Professional. The Tribunal held that the amount of refunds received by the assessee by fruadulent means could not be assessed as income of the assessee. The High Court held that when the Tribunal found that the assessee had indulged in fabricating TDS certificates and got refunds from the Department it should not have come to the conclusion that such income was not taxable. This decision was taken by Madras High court in CIT V/s K. Thangamani (2009) 309 ITR 015 (Mad.)