The Director Of Income-Tax(Exemption v. Breach Candy Swiming Bath Trust

K.J. IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.1525 OF 2004 IN INCOME TAX APPEAL (L) NO.496 OF 2004 The Director of Income-tax(Exemption)..Appellant Versus Breach Candy Swiming Bath Trust ..Respondents ---- Mr.P.S.Sahadevan for the appellant. Mr.A.K.Jasani & Mr.B.D.Damodar i/by Kanga & Co. for the respondents. ---- Coram : F.I.Rebello & R.S.Mohite,JJ Coram : F.I.Rebello & R.S.Mohite,JJ Date : 26th March, 2008. PC 1. There is a delay of 102 days. Considering the cause shown and as the appeal is heard on merits, delay condoned. Office to register the appeal. INCOME TAX APPEAL (L) NO.496 OF 2004 . The assessee is a club and as part of its activities runs a restrurant and bar maintained for the benefit of the members of the club. This issue had come up before us in Income Tax Appeal (L) No.121 of 2005 and Income Tax Appeal (L) No.122 of 2005 in Willingdon Sports Club, decided on 18.3.2008. Relying on the judgment of the Supreme Court in CIT V/s. Bankipur Club Ltd., reported in : 2 : 226 ITR 97 considering the question of mutuality, we have held that income as not assessable to tax. The question of law would not arise and consequently appeal dismissed. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J)