TaxTMI 
TaxTMI 
2008 (4) TMI 161
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.... The petitioner in her return for the assessment year 1992-93 disclosed the receipt of the prize money and also paid the tax due on it. The assessment order for the assessment year 1992-93 was passed on March 20, 2002. 2. It appears that the Assessing Officer, on some misconception thought that as the petitioner has won the lottery in January, 1992, the receipt of the prize money would form part of the assessment year 1991-92. The assessing authority passed ex parte assessment order for the assessment year 1991-92 and included the amount of prize money won by the petitioner in the lottery result dated January 22, 1992, and accordingly, raised the demand, vide order dated February 3, 1999. The assessing authority further passed an ex parte ....
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....ay, it is apparent that according to the Commissioner limitation for filing the revision was expiring on August 30, 2000, whereas the revision was filed on November 8, 2000. The delay would be approximately 70 days according to the Commissioner. However, the Commissioner in his order has failed to consider the statement of the petitioner that the assessment order and the penalty orders were never served upon her and it was only when recovery proceedings were initiated she acquired knowledge of these orders. There is no discussion with regard to the stand of the petitioner regarding non-service of the order. Further, from a perusal of the Commissioner's order it appears that the penalty order which is dated August 30, 1999, was served on the....
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....ssment year 1992-93 and not to the assessment year 1991-92. 8. The facts as stated in paragraphs Nos. 6, 7 and 8 of the writ petition and the reply as given in paragraphs Nos. 7, 8, 9 of the counter-affidavit are reproduced herein under "6. That, the lottery operator, Sahara India paid the prize money of Rs. 2,00,000 to the petitioner through account payee cheque No.140932 dated January 22, 1992, for Rs. 1,76,000 only. The balance of Rs. 24,000 was deducted as payment of tax at source. 7. That, the petitioner deposited the above cheque for prize money in her savings bank account No. 14371 in Union Bank of India. The cheque was encashed and the amount credited to her account in February, 1992,. A photocopy of her bank statement containing....
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....section 148 in respect of the assessment year 1991-92 no return was ever filed despite the fact that the notice dated September 20, 1994, was served on the husband of the petitioner Dr. C. M. Mishra on January 24, 1997." 10. From the above it is apparent that the Department has admitted the receiving of the prize money in the assessment year 1992-93 which the petitioner had disclosed in her return and also paid the tax. The assessing authority has thus, apparently committed an error apparent on the face of the record while making the ex parte assessment and the penalty orders for the assessment year 1991-92. In case the Commissioner of Income-tax hearing the revision had looked into the merits of the matter also which was neither very comp....