KBC Winner – HC asks to not to take extra legal steps of threatening or inducing assessee for tax recovery

While giving effect to the order of the Tribunal dated 30.04.2009, the Asst. Commissioner cannot determine the total income of the assessee at Rs.16,21,630/-, in which a part of the award received from the said TV game show is included. Learned Assessing Officer while giving effect to the order of the Tribunal is expected to function within the parameters of law. As it appears, the learned Assessing Officer has exceeded its jurisdiction and power while giving effect to the order of the Tribunal which has become final.

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