An order against the assessee, being a person (other than a company) mentioned in section 2(31) of the said Act, where the assessee denies his liability to be assessed under the said Act or any order of assessment under sub-section (3) of section 143 or section 144 of the said Act, and the assessee objects to the amount of income assessed, or to the amount of tax determined, or to the amount of loss computed, or to the status under which he is assessed, and the amount of income so assessed or the amount of loss so computed exceeds one lakh rupees.
Circular No. 257 -Income Tax . I am directed to invite a reference to this Department’s Circular No. 257 [F. No. 275/36/79-IT(B)], dated 4-6-1979, on the subject of deduction of income-tax from winnings from lottery or crossword puzzle payable during the year 1979-80
