COMMISSIONER OF INCOME-TAX Vs. CAWNPORE CLUB LTD

JUDGEMENT

(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 :

(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 before this court in a reference made in respect of the assessment year 1971-72 in CIT v. Cawnpore Club Ltd. [1984] 146 ITR 181 (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. This decision was followed in the case inter partes arising out of the reference in respect of the assessment year 1972-73 in Cawnpore Club Ltd. v. CIT [1990] 183 ITR 620 (All) (Appex) (infra). Since the question sought to be referred has already been answered in the manner stated above in the aforesaid two cases, we are of the view that now the said question cannot be 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 as to costs.