https://www.taxtmi.com/caselaws?id=23641 An application under section 256(2) seeking reference on whether club receipts from letting out rooms were assessable as income from other sources or income from house property was dismissed because the identical question had already been decided by the same Court for earlier assessment years. The Court held that, in view of those prior authoritative rulings, the proposed question for AY 1976-77 was not a fresh, referable question of law and could not be reopened. The matter was therefore treated as foreclosed by earlier decisions, and no further reference was entertained. en-us Wed, 23 Jan 1985 00:00:00 +0530 Sat, 20 Jun 2026 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23641 An application under section 256(2) seeking reference on whether club receipts from letting out rooms were assessable as income from other sources or income from house property was dismissed because the identical question had already been decided by the same Court for earlier assessment years. The Court held that, in view of those prior authoritative rulings, the proposed question for AY 1976-77 was not a fresh, referable question of law and could not be reopened. The matter was therefore treated as foreclosed by earlier decisions, and no further reference was entertained. Case-Laws Income Tax Wed, 23 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23641