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Commissioner of Income-tax Vs. Cawnpore Club Ltd. - Court Judgment

LegalCrystal Citation
SubjectDirect Taxation
CourtAllahabad High Court
Decided On
Case NumberIncome-tax Appeal Nos. 203 and 204 of 1983
Judge
Reported in[1990]183ITR618(All)
ActsIncome Tax Act, 1961 - Sections 256(2)
AppellantCommissioner of Income-tax
RespondentCawnpore Club Ltd.
Excerpt:
- .....1971-72in cit v. cawnpore club ltd. : [1984]146itr181(all) , and was answered by saying that the club's income referred to in the aforesaid question was income liable to be assessed as income from other sources. thisdecision was followed in the case inter partes arising out of the referencein respect of the assessment year 1972-73 in cawnpore club ltd. v. cit : [1990]183itr620(all) (appex) (infra). since the question sought to bereferred has already been answered in the manner stated above in theaforesaid two cases, we are of the view that now the said question cannotbe said to be a statable question of law arising out of the order of the tribunal requiring the opinion of this court. this application is, accordingly,dismissed but, in the circumstances of the case, there shall be no.....
Judgment:

N.D. Ojha, J.

1. This application has been filed by the Commissioner of Income-tax, Kanpur, under Section 256(2) of the Income-tax Act, 1961, with the prayer that the following question of law may be got referred to this court for its opinion :

'Whether, on the facts and in the circumstances of the case, the Income tax Appellate Tribunal was right in holding that the income of the club from letting out rooms was assessable as income from other sources and not as income from house property ?'

2. The assessee in the instant case is Cawnpore Club Ltd., Kanpur, and the assessment year is 1976-77.

3. The question aforesaid came up for consideration inter partes beforethis court in a reference made in respect of the assessment year 1971-72in CIT v. Cawnpore Club Ltd. : [1984]146ITR181(All) , and was answered by saying that the club's income referred to in the aforesaid question was income liable to be assessed as income from other sources. Thisdecision was followed in the case inter partes arising out of the referencein respect of the assessment year 1972-73 in Cawnpore Club Ltd. v. CIT : [1990]183ITR620(All) (Appex) (infra). Since the question sought to bereferred has already been answered in the manner stated above in theaforesaid two cases, we are of the view that now the said question cannotbe said to be a statable question of law arising out of the order of the Tribunal requiring the opinion of this court. This application is, accordingly,dismissed but, in the circumstances of the case, there shall be no order asto costs.


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