Case Law Details
Case Name : Lopamudra Misra Vs The Asst. Commissioner of Income Tax (Cuttack High Court)
Related Assessment Year :
Courts :
All High Courts Calcutta High Court
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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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