Itxa/594/2012 Of The Ditrector Of Income Tax (Exemptions) v. M/S. Goregaon Sports Club

kps IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.594 OF 2012 The Director of Income Tax (Exemption).-Versus-M/s Goregaon Sports Club. ..Appellant ..Respondent ........... Mr.A.R.Malhotra with Ms.Padma Divakar, for the Appellant. ........... CORAM: S.C. DHARMADHIKARIAND B.P. COLABAWALLA, JJ. DATE :- 24[th] July, 2014 P.C.: 1The present Appeal raise the same issues and questions and which we find have been dealt with in the detailed order passed by this Court in Income Tax Appeal No.6301/2010 decided on 14.02.2012. 2The very same issue as to whether the activities of the Club can be said to be charitable in nature inasmuch as whether it caters to the needs of general public or to the sections of public or to only individuals who are members of the same. We find that such issues are repeatedly brought before this Court by the Revenue and year after year in relation to the same Assessee. 3In terms of this Court's order and judgment passed on 14.02.2012 in Intome Tax Appeal No.6301/2010 even this Appeal is disposed of and in identical terms and with similar directions. 4We have found that despite this Court's judgment not having been challenged in a higher court, for subsequent years the Appeals have been brought before this Court, namely, Income Tax Appeal Nos.7019/2010, 323/2011 and 333/2011. These Appeals have also been disposed of with similar directions. 5When we inquired from Mr.Malhotra, learned counsel appearing for the Revenue, as to why the Assessing Officer has not given effect to this Court's order and direction till date, today he has no instructions. Therefore, we are not enlightened whether the Assessing Officer has passed the requisite orders or the files are still lying with him unattended. If they are still not attended to and the requisite orders are not passed within a period of THREE MONTHS from today, the superior officer of this Assessing Officer shall take such steps as per permissible in law including departmental proceedings. We refrain from imposing heavy costs and remind the Revenue that if despite the orders of this Court the Appeals are brought before this Court hereafter on the same questions and issues, then, we will direct payment of heavy costs and to be paid personally by the concerned Commissioner or recovered from his salaries.6The Appeal is, accordingly, disposed of. No costs. (B.P. COLABAWALLA, J.) (S.C. DHARMADHIKARI, J.)