COMMISSIONER OF INCOME TAX Vs. A ABDUL JAFFAR

JUDGEMENT

(1.) AT the instance of the Revenue, the following question has been referred to us :

(2.) THE brief facts are that one Abdul Jaffar and Madasamy jointly purchased a lottery ticket of Rajasthan for the draw scheduled to be held on October 12, 1983. THE ticket won a prize of Rs. 2 lakhs and also deducting commission of Rs. 20,000 and income-tax of Rs. 45,000, the balance was received through the Bank of Tamil Nadu, Tenkasi, and it was divided between them. Each of them filed a return of their own income showing the share of Rs. 90,000 each. But the Income-tax Officer made an assessment in the status of body of individuals on both of them for a total income of Rs. 1,80,000 as the income from lottery. But, however, on appeal, the order of the Income-tax Officer was set aside on the ground that these two persons are only co-owners of the prize money and did not constitute a body of individuals. On further appeal, the order of the Appellate Assistant Commissioner was confirmed by the Appellate Tribunal. In the said circumstances only the above question has been referred to us.