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TMI Blog2009 (2) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... amme known as "Koun Banega Crorepati" in which the appellant participated in the programme which was recorded on September 29, 2000, and telecasted by the television channel on September 30, 2000. Since the appellant answered the questions correctly, she was awarded a sum of Rs. 25 lakhs. This payment was made to the appellant by a post-dated cheque dated November 5, 2000. The appellant was served with a notice dated January 16, 2001, by the Assistant Commissioner Income-tax, Cuttack-respondent No. 1 whereby, she was called upon to pay income-tax of Rs. 11 lakhs and, subsequently, was reduced to Rs. 10.39 lakhs. Pursuant to the notice from respondent No. 1, the appellant through her representation appeared before respondent No. 1 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and circumstances of the present case is concerned. Section 115BB is quoted herein below : "115BB. Tax on winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or gambling or betting of any form or nature whatsoever.-Where the total income of an assessee includes any income by way of winnings from any lottery or crossword puzzle or race including horse race (not being income from the activity of owning and maintaining race horses) or card game and other game of any sort or from gambling or betting of any form or nature whatsoever, the income-tax payable shall be the aggregate of- (i) the amount of income-tax calculated on income by way of winnings from such lottery ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the first appeal was disposed of by respondent No. 2, vide order dated April 30, 2003, and while accepting the stand of the appellant with regard to the amendment of section 2(24)(ix) and the introduction of Explanation (ii) as well as the inapplicability of section 115BB, the first appellate authority came to hold that the receipt by the appellant under the head "Income from other sources". Therefore, the first appellate authority-respondent No. 2 directed the Assessing Officer-respondent No. 1 to determine the extent of allowability of expenses incurred for determining of the income of the appellant after affording an opportunity of hearing. Being aggrieved by the order of respondent No. 2 (first appellate authority), the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt had also filed an application under section 154 before the Income-tax Appellate Tribunal and the Tribunal had recalled the impugned order dated August 5, 2004, and directed fresh hearing. The Revenue being aggrieved by the order passed by the Income-tax Act under section 154, had sought to challenge the same on the question of jurisdiction by way of filing the writ petition in W. P. (C) No. 3226 of 2008 before this court, which came to be allowed by the judgment and order dated February 3, 2009, and, therefore, the order of the Tribunal dated July 20, 2007, passed under section 154 of the Income-tax Act was quashed. In the course of hearing the aforesaid writ application, the present appellant informed the court if the pendency o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompete to win prizes or any other similar game ;" In the impugned order, the Tribunal while dealing with the Revenue's appeal/contentions regarding the applicability of section 115BB and whether the receipt by the appellant was taxable thereunder or not and the receipt by the appellant taxable under the said provision or not, came to hold that the definition of income under section 2(24)(ix) was amended since the definition was not exhaustive and also to include prizes won in entertainment programmes on television and decided the issue in favour of the Revenue. On a reading of section 2(24)(ix) and the Explanation thereto which come into effect from April 1, 2002, and section 115BB, a conjoint reading of the aforesaid two provision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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