Commissioner Of Incometax vs Merlin Leisures Pvt. Ltd on 1 August, 2008

                                ITA No. 347 of 2008
                           IN THE HIGH COURT AT CALCUTTA
                         Special Jurisdiction(Income Tax)
                                   ORIGINAL SIDE

     COMMISSIONER OF INCOMETAX, CENTRAL-I       Plaintiff/Petitioner/Applicant

         Versus

     MERLIN LEISURES PVT. LTD.                  Defendant/Respondent

BEFORE:

The Hon’ble JUSTICE PINAKI CHANDRA GHOSE

The Hon’ble JUSTICE SANKAR PRASAD MITRA

Date : 1st August, 2008.

The Court : After hearing the learned Advocates for the parties, the

appeal is admitted and the following substantial question of law is referred for

adjudication:

“Whether on the facts and in the circumstances of the case the Income Tax

Appellate Tribunal is justified in law dismissing three appeals by allowing

membership fees as capital receipts armed with a decision in the case of Diners

Business Service Pvt. Ltd. vs. CIT (263 ITR Page 1) although the said decision

has no bearing with all the three appeals?

Let paper book be prepared by the appellant and be served upon the

respondent within eight weeks from date.

Let the appeal appear ten weeks hence.

All parties concerned are to act on a signed copy of the minutes of this

order on the usual undertakings.

Urgent xerox certified copy of this order, if applied for, be supplied

to the parties subject to compliance with all requisite formalities.

(PINAKI CHANDRA GHOSE, J.)

(SANKAR PRASAD MITRA, J.)
km