1994 PLP 1323 (PTD)
M/s. NOOR HOSPITAL Versus INSPECTING ADDITIONAL COMMISSIONER OF INCOME-TAX
| Citation | 1994 PLP 1323 (PTD) |
| Forum / Court | Lahore High Court |
| Bench Members | Irshad Hasan Khan, J |
| Parties | M/s. NOOR HOSPITAL Versus INSPECTING ADDITIONAL COMMISSIONER OF INCOME-TAX |
| Primary Law | Income Tax Ordinance (XXXI of 1979) |
Q1: What are the key laws and sections cited in 1994 PLP 1323 (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 1994 PLP 1323 (PTD)?
The case was heard and decided by the Lahore High Court bench comprising: Irshad Hasan Khan, J.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1994 PLP 1323 (PTD) (M/s. NOOR HOSPITAL Versus INSPECTING ADDITIONAL COMMISSIONER OF INCOME-TAX). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Jawahar A. Naqvee for Petitioner.
- Date of hearing: 30th November, 1993.
Headnotes / Summary
S.66-A
Constitution of Pakistan (1973), Art.199
Constitutional petition
Notice to assessee (petitioner) by Inspecting Additional Commissioner seeking explanation in respect of certain assessment year with the direction to produce documentary evidence mentioned therein failing which adverse inference was to be drawn and initiation of action under S.66-A was to be taken by making a fresh assessment of the relevant year
Validity-- High Court, without expressing any opinion on the facts, disposed of the Constitutional petition with remarks that the assessee (petitioner) should in the first instance approach the IA.C. and raise whatever pleas that might be available to it under the law against the validity of the notice and if such an objection was raised, the I.A.C. should, in the first instance decide the question of his jurisdiction in the light of the reply to show-cause notice and the law laid down by Supreme Court in PLD 1992 SC 549.
Judgment & Decree
A challenge has been made in this writ petition to the show-cause notice, dated 15-11-1993, issued by the Inspecting Additional Commissioner of Income Tax, Range-I, Zone B, Lahore, seeking explanation in respect of assessment year 1991-92 with the direction to produce documentary evidence mentioned therein failing which adverse influence was threatened to be drawn and initiation of action under section 66-A of the Income Tax Ordinance, 1979 by making a fresh assessment for the relevant year.
2. Learned counsel for the petitioner placed reliance on Glaxo Laboratories Limited v. Inspecting Assistant Commissioner of Income Tax and others PLD 1992 SC 549, to contend that the power available to the Inspecting Assistant Commissioner under subsection (1) of section 66-A of the Income Tax Ordinance, 1979, can be pressed into service for re-opening the case of the petitioner's assessment if he considers that any order passed by the Income Tax Officer was erroneous, causing prejudice to the interest of the revenue. It was argued that the afore two-fold ingredients have since not been satisfied in the instant case, the impugned show-cause notice was liable to be quashed.
3. Without expressing any opinion on the merits of the case, I am not, inclined to issue the writ prayed for. Suffice it to say that the petitioner should in the first instance approach the Inspecting Additional Commissioner of Income Tax and raise whatever pleas which are available to it under the law against the validity of the 'impugned notice. If such an objection is raised, the Inspecting Additional Commissioner shall, in the first instance, decide the question of his jurisdiction in the light of the reply to the show-cause notice and the law laid down by the Supreme Court in Glaxo Laboratories' case. In case the objections are turned down, a copy of the order containing reasons thereof shall be supplied to the petitioner for availing such remedy as it may l deem fit in accordance with law. A copy of this order be sent to the respondent. With the above observation, the writ petition is disposed of. M.B.A./N-257/L Order accordingly.