COMMISSIONER OF INCOME TAX Vs. WHEELER CLUB LTD

JUDGEMENT

(1.) THESE are two applications under S. 256(2) of the IT Act, 1961 relating to the asst. yrs. 1981-82 & 1982-83 which for the sake of convenience are disposed of together against the Tribunal's order dt. 28th Oct., 1986, refusing to make a statement of case on the following questions:

(2.) THE assessee is a Club Ltd. Co. Assessee-company derives income from sales of wines, tobacco, catering, entrance fee, rent from property, games, sports, etc. The assessee let out the furnished rooms and thus received rental income. The question arose whether such income was taxable in the hands of the assessee.

(3.) HAVING so observed, the Tribunal took the view that question Nos. 1 and 2 do not arise from the Tribunal's order dt. 30th April, 1986. On these facts and circumstances, we are not inclined to ask the Tribunal to make a statement of the case on the question Nos. 1 & 2.