GHISALAL AGARWALA Vs. COMMISSIONER OF INCOME TAX, GUWAHATI

JUDGEMENT

(1.) At the instance of the assessee Ghisalal Agarwala under Section 256(1) of the Income Tax Act, the following questions of law has been referred by the Tribunal by its order dated 2-12-1996 to this Court for our opinion. The questions of law reads as follows:-

(2.) Whether in the facts and in the circumstances of the case, the learned Tribunal did not err in law in holding that the amount of Rs. 76912 received by the assessee from the Sikkim lottery is includible in the assessee's total income?

(3.) Before we answer the aforementioned question of law, it is necessary to have a brief look at the facts of the case. The assessee had received Rs. 76,912 as a result of winning of prize from Sikkim lottery and it remains undisputed before us that a sum of Rs. 8,088 was deducted at source under the Sikkim Income-tax Rules.