Commissioner of Income Tax vs Cawnpore Club Ltd.

N.D. Ojha, J.—This application has been filed by the Commissioner of Income Tax, Kanpur, u/s 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 ?"

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

The question aforesaid came up for consideration inter parties before this court in a reference made in respect of the assessment year 1971-72 in Commissioner of Income Tax Vs. Cawnpore Club Ltd., , 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. Vs. Commissioner of Income Tax, . 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 state-able 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.