2025 (5) TMI 1296

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..... 1. This appeal preferred by the assessee emanates from the order of learned Commissioner of Income Tax (Appeals), Dhanbad [in short, the ld. CIT(A)] dated 25/01/2019 for the Assessment Year (AY) 2008-09 as per the grounds of appeal on record. 2. This is a matter in which the department has alleged that the assessee has won Rs. 31,900/- from lottery. The Assessing Officer provided relief of Rs. .....

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..... ments on record alongwith facts and circumstances in this case. The contention of department is that the alleged amount has been won in lottery whereas the assessee has contended that it is in the nature of a gift. However, neither in the order of Assessing Officer nor in the order of ld. CIT(A), this fact has been adjudicated. In order to ascertain the taxability of an income, the relevant facts .....

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