Commissioner of Income Tax vs Patel Gruh Nirman Flat Yojna

Heard learned Counsel for the appellant.

The following questions of law are proposed for admission of these appeals.

A. Whether, in view of the legal position and facts and circumstances of the case, the Appellate Tribunal was justified in holding that the lucky draw scheme of the assessee was not a case of lottery and the assessee was not liable to deduct tax on distribution of prizes?

B. Whether, in view of the legal position and facts and circumstances of the case, the Appellate Tribunal was justified in following the Madras High Court The Commissioner of Income Tax Vs. The Deputy Director of Small Savings, Corporation of Chennai, judgment which was delivered on altogether different facts, and was not applicable to the facts of the case?

At the outset learned Counsel for the Revenue has fairly submitted that the issue is covered by this Court in the case of Commissioner of Income Tax Vs. Jhaveri Industries, in Income Tax Appeal No. 1237 of 2005 wherein similar question was proposed and the appeal was not admitted.

Following the view taken in the case of Commissioner of Income Tax Vs. Jhaveri Industries, in Tax Appeal No. 1237 of 2005, no case is made out for admission of these appeals. The appeals stand dismissed.

Registry to place copy of this order in all connected matters.