The vs Whether on 11 November, 2008

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TAXAP/702/2008	 2/ 2	ORDER 
 
 

	

 

IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
 

 


 

TAX
APPEAL No. 702 of 2008
 

 
 
=====================================================
 

THE
COMMISSIONER OF INCOME TAX-II - Appellant(s)
 

Versus
 

KARNAVATI
CLUB LTD. - Opponent(s)
 

=====================================================
 
Appearance : 
MR
MANISH R BHATT for Appellant(s) : 1, 
None for Opponent(s) :
1, 
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CORAM
			: 
			
		
		 
			 

HONOURABLE
			MR.JUSTICE D.A.MEHTA
		
	
	 
		 
			 

 

			
		
		 
			 

and
		
	
	 
		 
			 

 

			
		
		 
			 

HON'BLE
			SMT. JUSTICE ABHILASHA KUMARI
		
	

 

 
 


 

Date
: 11/11/2008 

 

 
 
ORAL
ORDER

(Per
: HONOURABLE MR.JUSTICE D.A.MEHTA)

Learned
senior counsel for the appellant-Revenue has invited attention to
order dated 13-10-2008 made in Assessee’s own case in Tax Appeal
No.711 of 2008. Hence Admit. Following substantial question of law
arises for consideration:

Whether,
on the facts and in the circumstances of the case, Income Tax
Appellate Tribunal is justified in law in holding that entrance fees
received from new members for life membership are not income in hands
of respondent-assessee?

To
be heard alongwith Tax Appeal No.839 of 2007 and Tax Appeal No.711 of
2008.

(D.A.Mehta,J)

(Smt.Abhilasha Kumari,J)

arg

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