Karnataka High Court
B K Suresh vs The Income Tax Officer Ward-2 on 16 December, 2009
Bench: K.L.Manjunath, Aravind Kumar
Woe TREE TOT Vn WT MARIAIARA MGT CVA! JF RAKNAIARA HIGH COURT OF KARNATAKA HIGH COURT OF KARNATAKA HIGH CG ii. allow the appeal and set aside the order passed ky tha ITAT in ITA No. 80/Bang/ 2006 dated 09-06-2005, he the interest of justice and equity. - a THIS TTA COMING ON FOR HEARING THIS DAY, -_ K.L.MANJUNATH J., DELIVERED THE FOLLOWING: a wepemsaT This appeal is by 'the | anzeasse » challenging the legality and correctness of the onler passed hy the Income Tax Appellate Tribunal, Bangalore Bench 'B' in ITA No. 80/ Bang/ 2005 fer the Assessment Year 1993-94,
2. The appeal was admitted to conskler the < substantia? questions raised in Para Nos. 23 to 30 of the appeal vem. 'At the time of hearing, we noticed that, a the subetanthl questions of law are required to be os Whether on the facts and in the circumstances of the case, the Tribunal was right in law im hokling thet incentive award received by = the Vi ST OWT RE ME hal "authorities are quashed.
appellant/ assessee constitutes lottery income on 7 the facts and in the circumstances of the: Gass? --
i) | Whether the Tribunal was right in: law la. holding | that purchase of National Savings Certifkates by the appellant/assessce constitutes. payment of consideration to participate aa the Hotemy? | :
3. At the time of hearing, we noticed that, the substantial questions of lew framed in this appeal is answered in fawur of the appellant 'by this court in ITA No. 99/2004 dated 23-01- 2008. | 4, ss oy " aforeaaid judgment, this appeal is ellowed. The orders passed by all the Sd/-
JUDGE Sd/-
JUDGE