HIGH COURT OF
Commissioner of Income-tax
v.
Smt. Rama
Rani Ghai
Madan B. Lokur and S. Muralidhar, JJ.
IT Reference No. 112 of 1986
September 26, 2007
Section 80TT of the Income-tax Act, 1961 - Deductions - Winnings from lotteries - Assessment year 1976-77 - Pursuant to order passed by Commissioner (Appeals) and upheld by Tribunal Assessing Officer framed assessment by including impugned amount, which was accepted by assessee - Whether, therefore, nothing survived in instant matter and reference was to be returned unanswered - Held, yes
The Commissioner (Appeals) directed the Assessing Officer to include the impugned amount in the assessee’s income for the assessment year 1975-76 after giving an adequate opportunity to the assessee to represent her case. The Tribunal upheld the Commissioner (Appeals)’s order. In pursuance thereof, the Assessing Officer reopened the assessment for the assessment year 1975-76 and passed an order including the amount in that assessment year. This order passed by the Assessing Officer had since been accepted by the assessee and, therefore, noting further survived in the matter.
On reference:
HELD
In view of the above facts, the reference was to be returned unanswered.
[