1970 PLP 530 (SCMR)
THE COMMISSIONER OF INCOME‑TAX, RAWALPINDI‑Petitioner Versus MESSRS ZAMINDARA FLOUR MILLS, LYALLPUR -Respondent
| Citation | 1970 PLP 530 (SCMR) |
| Forum / Court | High Court |
| Bench Members | N/A |
| Parties | THE COMMISSIONER OF INCOME‑TAX, RAWALPINDI‑Petitioner Versus MESSRS ZAMINDARA FLOUR MILLS, LYALLPUR -Respondent |
| Primary Law | Income‑tax Act (XI of 1922), |
Q1: What are the key laws and sections cited in 1970 PLP 530 (SCMR)?
This judgment primarily cites: Income‑tax Act (XI of 1922), as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1970 PLP 530 (SCMR)?
The case was heard and decided by the High Court bench comprising: N/A.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1970 PLP 530 (SCMR) (THE COMMISSIONER OF INCOME‑TAX, RAWALPINDI‑Petitioner Versus MESSRS ZAMINDARA FLOUR MILLS, LYALLPUR -Respondent). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- S. Abdul Haque, Advocate Supreme Court instructed by Iftikharuddin, Advocate‑ on‑Record for Petitioner.
- Nemo for Respondent.
- Date of hearing : 10th April 1970.
Headnotes / Summary
(On appeal from the judgment and order of the High Court of West Pakistan, Lahore, dated the 1st December 1969, in Civil Miscellaneous No. 4993 of 1969).
S. 66(2)‑Question whether partnership existed prior to execution of partnership deed‑A question of fact‑Income‑tax Tribunal's view that partnership was created by partnership deed and firm was entitled to registration, held, did not present any legal question to be brought in High Court for examination Petition for Special Leave to Appeal dismissed by Supreme Court.
Judgment & Decree
SAJJAD AHMAD, J.‑This petition for special leave to appeal arises out of an application made by the petitioner to the High Court of West Pakistan, Lahore, under subsection (2) of section 66 of the Income‑tax Act for issuance of a direction to the Income‑tax Appellate Tribunal for reference of the following question to the High Court:- "Whether on the facts and circumstances of the case, the income‑tax Appellate Tribunal was justified in allowing registration to the firm for assessment year 1964‑65 on the basis of partnership deed dated 1‑3‑1963." The Income‑tax Appellate Tribunal had held on a further appeal, in concurrence with the order of the Appellate Assistant Commissioner that the assesses respondent‑firm was entitled to the grant of registration under section 26‑A of the Income‑tax Act for the charge year 1964‑65 relevant to the previous year commencing on the 1st January 1963, and ending on the 31st December 1963, thus upsetting the order of the Assistant Income‑tax Officer dated the 19th of November 1966, whereby he had refused the claim of the firm for registration on the ground that the partnership relied upon had not been created by the deed which was executed on the 1st of March 1963, as that deed was a mere aide memories of a pre‑existing partnership. A Division Bench of the High Court has dismissed the petitioner's application on the ground that the question whether the partnership existed before 1st of March 1963, that is, prior to the date of the execution of the partnership deed, was a question of fact and has been decided by the Income‑tax Appellate Tribunal on a consideration of all the relevant circumstances in favour of the respondent firm. The view of the Tribunal that the partnership was created by the deed itself and the firm was, therefore, entitled to registration under section 26‑A of the Income‑tax Act for the charge year in question, there being no pre‑existing partnership as a matter of fact, did not present any legal question to be brought in the High Court for examination and decision under subsection (2) of section 66 of the Income‑tax Act. We feel that the matter was rightly decided in the High Court and does not call for our interference. The petition is dismissed. Leave refused.