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The present Writ Petition is filed challenging the impugned Assessment Order passed by the respondent in TIN: 33395044750/2014-15, dated 03.06.2024, for the assessment year 2014-2015.

2. It is submitted by the learned counsel for the petitioner that the impugned order is challenged on the premise that it is passed contrary to the law laid down by the decision of the Supreme Court in the case of State of West Bengal Vs Calcutta Club Ltd., reported in (2019) 19 SCC 107, wherein the Hon'ble Supreme Court while dealing with the scope of 46th amendment held that the doctrine of mutuality continues to be applicable to incorporated and unincorporated members of club even after 46th amendment to the Constitution of India. Relevant portion of the judgment is extracted hereunder:

“(1) The doctrine of mutuality continues to be applicable to incorporated and unincorporated members of clubs after the 46th Amendment adding Article 366(29-A) to the Constitution of India.

(2) Young Men's Indian Association (supra) and other judgments which applied this doctrine continue to hold the field even after the 46th Amendment.