AUTOMOBILE ASSOCIATION OF BENGAL vs COMMISSIONER OF INCOME-TAX, — 1971 PTD 280

Citation: 1971 PTD 280

Court: Calcutta High Court

Year: 1970

Decision Date: 1970-12-31

Parties: AUTOMOBILE ASSOCIATION OF BENGAL vs COMMISSIONER OF INCOME-TAX, JUDGMENT

Headnotes

Case cited as 1971 PTD 280

Judgment Text

Court Name: Calcutta High Court Judge(s): B. N. Banerjee, S. A. Masud Title:AUTOMOBILE ASSOCIATION OF BENGAL vs COMMISSIONER OF INCOME-TAX, JUDGMENT Reported As: 1971 PTD 280 Result: answered in affirmative Judgment JUDGMENT BANERJEE, J.-This is a reference under section 66(1) of the Income-tax Act, 1922. The relevant assessm ent years are 1957-58 and 1958-59, the corresponding previous years being, respectively, the years ended with December 31, 1956 and December 31, 1957. The assessee is an association of persons, known as the Automobile Association of Bengal (now as the Automobile Association of Eastern India). The Association is a mutual concern, run on no profit basis and was formed, inter alia, with the following objects (pages 26-27 of the paper book) (a) to establish, maintain and conduct a club for accommoda--petition of its members and their friends and to provide a Club House and other conveniences and generally to afford to members and their friends all the usual privileges, advantages, convenience and accommodation of a club ; (b) to promote the interests of motorists and to provide means of social intercourse amongst them ; (c) to consider and discuss all questions affecting the interests of motorists and the alteration or administration of the law and all police and municipal rules and regulations relating to or in any way affecting them ; (d) to promote an interest in the knowledge and use of automobiles of every kind by lectures, discussions, books and…

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