1. One of the questions which the High Court had decided in other cases relating to the same assessee was that the doctrine of mutuality applied and, therefore, the income earned by the assessee from the rooms let out to its members could not be subjected to tax. No appeal had been filed against the said decision and the matters stood concluded as far as the assessee was concerned. This being so, no useful purpose would be served in proceeding with the appeals on the other questions when the respondent cannot be taxed because of the principle of mutuality.
2. The appeals were accordingly dismissed. No order as to costs.
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Commissioner Of Income Tax v. Cawnpore Club Limited
Commissioner Of Income Tax v. Cawnpore Club Limited
(Supreme Court Of India)
Civil Appeal Nos. 4777-78 of 1989, 4534 of 1991; 1773 of 1992, 4303 of 1995; 3840 of 1996 and 8046 of 1995 | 05-02-1998
Advocate List
- For
Bench
- HON'BLE JUSTICE B. N. KIRPAL
- HON'BLE JUSTICE S. P. KURDUKAR
Eq Citations
- [2004] 140 TAXMAN 378
- LQ/SC/1998/170
Head Note
Income Tax Act, 1961 — S. 2(24) — Doctrine of mutuality — Application of — Held, doctrine of mutuality applied and, therefore, income earned by assessee from rooms let out to its members, could not be subjected to tax — No appeal had been filed against the said decision and matters stood concluded as far as the assessee was concerned — Appeals dismissed
