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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 ..... n back to the Tribunal to reconsider afresh keeping in view the date of amendment, appeal is allowed. - 219 of 2004 - - - Dated:- 13-2-2009 - CHAUHAN B. S. DR., INDRAJIT MAHANTY JJ. JUDGMENT Indrajit Mahanty J.- The present appeal has been filed by the appellant seeking to challenge the order dated August 5, 2004, passed by the Income-tax Appellate Tribunal, Cuttack Bench, Cuttack in I. T. A No. 341 (CTK) of 2003 along with I. T. A Nos. 359 and 472 (CTK) of 2003 and C.O. No. 37 (CTK) of 2003 pertaining to the assessment year 2001-02. Shorn of unnecessary details, the facts in this case in brief is that the Star Plus TV channel started a programme known as "Koun Banega Crorepati" in which the appellant participated in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion". The appellant alleges that these both returns were filed on the basis of erroneous advice. However, subsequently, a refund voucher for Rs. 2,32,740 was made out under section 143(1) of the Income-tax Act but the said refund has not been issued to the appellant. It appears that the Assessing Officer completed the assessment under section 143(3) of the Income-tax Act and, vide his order dated January 27, 2003, computed the income by resorting to section 115BB of the Income-tax Act. It is contended by the appellant that the Assessing Officer erred in law in applying the said provision as the said provision has no application in so far as the facts and circumstances of the present case is concerned. Section 115BB is quoted herein belo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 115BB of the Act and that the effect of the amendment to section 2(24)(ix) where an Explanation was added, vide Explanation (ii) by the Finance Act, 2001, came into effect only on April 1, 2002, for the first time, bringing the receipts from T. V. shows within the definition of income. It is further contended that the appellant having received the payment on November 5, 2000, the provision of section 115BB and Explanation (ii) to section 2(24(ix) came into effect only by way of promulgamation of the Finance Act, 2001, with effect from April 1, 2002, and, consequently, did not have the retrospective effect. It further appears that the first appeal was disposed of by respondent No. 2, vide order dated April 30, 2003, and while acce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 115BB and section 2(24)(ix) of the Income-tax Act, 1961. The Income-tax Appellate Tribunal heard the appellant's appeal, the appeal filed by the Revenue as well as the cross-objection of the appellant and disposed of the same analogously through a common order dated August 5, 2004. The appellant's appeal was dismissed and the Revenue's appeal was allowed. It is against this order dated August 5, 2004, in which the present appeal has been filed although the various questions were arising in this appeal. A further fact which requires to be noted is that during the pendency of this appeal before the High Court, the appellant had also filed an application under section 154 before the Income-tax Appellate Tribunal and the Tribunal had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny sort or from gambling or betting of any form or nature whatsoever ;" The Explanation to the aforesaid provision was introduced by the Finance Act, 2001, with effect from April 1, 2002, which is quoted herein below : "Explanation.-For the purposes of this sub-clause,- (i) 'lottery' includes winnings, from prizes awarded to any person by draw of lots or by chance or in any other manner whatsoever, under any scheme or arrangement by whatever name called ; (ii) card game and other game of any sort includes any game show, an entertainment programme on television or electronic mode, in which people compete to win prizes or any other similar game ;" In the impugned order, the Tribunal while dealing with the Revenue's appeal/conten ..... X X X X Extracts X X X X X X X X Extracts X X X X
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