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TMI Blog1991 (9) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... 256(1) of the Income-tax Act, 1961 (hereinafter to be referred to as "the Act"). Since the basic question of law in all these reference applications is common, these have been heard together and are being disposed of by this common judgment.Tax Cases Nos. 16, 17 and 18 of 1978 relate to the assessment of income for the assessment years 1967-68, 1968-69 and 1969-70. The common question o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case, the Appellate Assistant Commissioner was justified in directing the Income-tax Officer to recompute the amount of penalty and the Tribunal was justified in confirming the same ? " In Tax Cases Nos. 285 to 291 of 1980, the common question of law referred for the opinion of this court is as under : " Whether, on the facts and in the circumstances of the case, the Tribunal was ri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Rotary Club, Lions Club, etc., on payment. Apart from permanent members, the club, under its articles of association, has also temporary members, lady members, honorary members and patrons. The guests of the members cannot eat or drink of their own accord meaning thereby that nothing can be sold to them even if they pay. Members can only order for services to be rendered to their guests for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) of the Act are concerned, they are merely consequential to the answer to the main questions relating to determination of the income of the assessee. Therefore, those two questions do not need further elaboration. However, in the circumstances of the case, there shall be no order is to costs. Let a copy of this judgment be transmitted to the Assistant Registrar, Income-tax Appellate Tribunal, P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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