Doctrine of mutuality for members' clubs remains relevant after the 46th Amendment, with mutuality objection to be considered in assessment.

The doctrine of mutuality was treated as continuing to apply to incorporated and unincorporated members' clubs even after the 46th Amendment, following the binding Supreme Court position. On that basis, the petitioner was permitted to file a reply to the notice, and the assessing authority was directed to consider the mutuality objection when proceeding with the matter. Other issues were left for adjudication by the assessing officer, and no substantive declaration was made on the validity of the impugned provisions.

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Issues: Whether the doctrine of mutuality continues to apply to incorporated and unincorporated members' clubs after the 46th Amendment and whether the writ petition should be disposed of by following the binding precedent on the subject.

Analysis: The dispute was treated as covered by the Supreme Court's ruling that the doctrine of mutuality continues to apply to incorporated and unincorporated members' clubs even after the 46th Amendment to the Constitution of India. Following that binding position, the Court held that the petitioner could submit a reply to the notice and that the assessing authority must consider the mutuality issue while dealing with the matter. The Court also noted that other issues would still require adjudication by the assessing officer, as the petition sought declaratory relief.

Conclusion: The writ petition was disposed of with liberty to respond to the notice and with a direction that the assessing authority consider the doctrine of mutuality; no substantive declaration on the validity of the impugned provisions was granted.

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