1992 PLP 757 (PTD)
C.I.T., CENTRAL ZONE B , KARACHI Versus Messrs J.L. MORISON, SONS & JONES (PAKISTAN) LTD., KARACHI
| Citation | 1992 PLP 757 (PTD) |
| Forum / Court | Karachi High Court |
| Bench Members | : Nasir Aslam Zahid and Muhammad Hussain Adil Khatri, JJ |
| Parties | C.I.T., CENTRAL ZONE B , KARACHI Versus Messrs J.L. MORISON, SONS & JONES (PAKISTAN) LTD., KARACHI |
| Primary Law | Income Tax Ordinance (XXXI of 1979) |
Q1: What are the key laws and sections cited in 1992 PLP 757 (PTD)?
This judgment primarily cites: Income Tax Ordinance (XXXI of 1979) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1992 PLP 757 (PTD)?
The case was heard and decided by the Karachi High Court bench comprising: : Nasir Aslam Zahid and Muhammad Hussain Adil Khatri, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1992 PLP 757 (PTD) (C.I.T., CENTRAL ZONE B , KARACHI Versus Messrs J.L. MORISON, SONS & JONES (PAKISTAN) LTD., KARACHI). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Sheikh Haider for Applicant. Nemo for Respondent.
- Date of hearing: 19th November, 1991.
- 2. The matter refers to assessment year 1979-80 of the assessee. We have heard Mr. Sheikh Haider, learned counsel for the Department. In earlier decisions, this Court has decided this point against the Department. Detailed decision of the Court is given in the case of Commissioner of Income-tax v. Pakistan Tobbaco Company 1988 PTD 66. Mr. Sheikh Haider concedes to this position but submits that the Department has taken the matter to the Supreme Court where the appeals filed by the Department are pending.
Headnotes / Summary
First Sched., Part III
No surcharge can be imposed on amount of taxes payable. Commissioner of Income Tax v. Pakistan Tobacco Company 1988 PTD 66 fol.
Judgment & Decree
NASIR ASLAM ZAHID, J.
On an application under section 136(1) of the Income Tax Ordinance, 1979, moved by the Department, the Income-tax Appellate Tribunal has referred the following question for our opinion:
"Whether under the facts and circumstances of the case the Income- tax Appellate Tribunal was justified in upholding the direction of learned Commissioner of Income Tax (Appeals) that the assessing officer should not impose any surcharge on amount of taxes payable?"
2. The matter refers to assessment year 1979-80 of the assessee. We have heard Mr. Sheikh Haider, learned counsel for the Department. In earlier decisions, this Court has decided this point against the Department. Detailed decision of the Court is given in the case of Commissioner of Income-tax v. Pakistan Tobbaco Company 1988 PTD
66. Mr. Sheikh Haider concedes to this position but submits that the Department has taken the matter to the Supreme Court where the appeals filed by the Department are pending.
3. Following our earlier decisions, the question referred to us in the present reference application is also answered in the affirmative. M.B.A./C-262/K Reference answered.