RAJU JADA,MANDA KRISHNA vs. INCOME TAX OFFICER, WARD-1, MACHILIPATANAM
In the result, the appeals of the assessee are allowed for statistical purpose for both the assessment years
ITA 617/VIZ/2025[2021-22]Status: DisposedITAT Visakhapatnam27 Feb 2026AY 2021-22
Bench: Shri Ravish Sood, Hon'ble (Judicial Member), Shri Omkareshwar Chidara, Hon'ble (Accountant Member)
Section 115BSection 143(3)Section 144BSection 2(24)(ix)Section 69A
from other sources” as having been earned by way of winnings from lotteries, crossword puzzles, races, games, gambling, betting etc.
referred to in section 2(24)(ix) of the Act. Such winnings entitled the assessee to, no claim of expenses or loss set off and the gross amount is taxed