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TMI Blog2013 (3) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... ottery prize at Kanpur and accordingly as per provisions of Section 5 of the Income Tax Act, 1961 the total income received by the assessee is liable to be taxed as per the provisions of Income Tax Act, 1961. ITAT has relied upon its own earlier decision while passing the order under appeal and the said decision has been approved in Mahaveer Kumar Jain v. CIT, (2004 (9) TMI 72 - RAJASTHAN HIGH COU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment Year 1984-85. The assessee received a lottery/prize money from Directorate of Sikkim State Lottery amounting to Rs.2,50,000/-. She had purchased the lottery ticket at Connaught Place, New Delhi. On such lottery ticket the first prize of Rs.2,50,000/- was declared. One of the pleas raised by the assessee before the Tribunal by way of adding additional ground was that the Income Tax Author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hta Vs. A. Balasubramaniyam and others, (2004) 269 ITR 1. The learned counsel for the department submits that the lottery ticket was purchased at New Delhi and the assessee received the prize money within India and as such, the income accrued in India and the Tribunal has rightly held that the assessee is liable to pay income tax on the said prize money. Considered the respective submissions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question with regard to place of accrual does not arise at all, as held in the following cases:- 1. CIT Vs. Mathias 7 ITR 48 (PC) 2. Raghava Vs. CIT 44 ITR 720 SC 3. Hira Mills Vs. ITO 14 ITR 417 The aforesaid decision has been followed by another Division Bench in CIT- I Kanpur Vs. Sri Satish Chandra, Kanpur, Income Tax Appeal No.7 of 2002 decided on 9th of August, 2012. The relevant portion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The learned counsel for appellant very fairly submitted that the Income Tax Appellate Tribunal has relied upon its own earlier decision while passing the order under appeal and the said decision has been approved by Rajasthan High Court in Mahaveer Kumar Jain v. CIT, (2005) 277 ITR 166 (Raj.). In view of the above, it is held that the assessee is liable to pay income tax on the prize money as s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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