1965 PLP 114 (PTD)
M/s. BENGAL RIVER SERVICE Co. LTD. ETC.-Petitioners Versus THE INCOME-TAX OFFICER COMPANIES CIRCLE II AND OTHERS-Respondents
| Citation | 1965 PLP 114 (PTD) |
| Forum / Court | Dacca (Pakistan) |
| Bench Members | A. Sattar and A. M. Sayem, JJ |
| Parties | M/s. BENGAL RIVER SERVICE Co. LTD. ETC.-Petitioners Versus THE INCOME-TAX OFFICER COMPANIES CIRCLE II AND OTHERS-Respondents |
Q1: What are the key laws and sections cited in 1965 PLP 114 (PTD)?
This judgment primarily cites: statutory provisions as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1965 PLP 114 (PTD)?
The case was heard and decided by the Dacca (Pakistan) bench comprising: A. Sattar and A. M. Sayem, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1965 PLP 114 (PTD) (M/s. BENGAL RIVER SERVICE Co. LTD. ETC.-Petitioners Versus THE INCOME-TAX OFFICER COMPANIES CIRCLE II AND OTHERS-Respondents). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Representation
- S. R. Pal, Abu Backkar, B. B. Roy and Ismailuddin Sarkar for Petitioner (in Petitions Nos. 478, 489, 507, 490 and 508 of 1963).
- Asrarul Hossain, Nurul Huq, Abdul Azim and R. Huq for Petitioner (in Petitions Nos. 497, 505, 522, 523, 526, 528, 529, 531 and 532 of 1963 and 8 of 1964).
- K. A. Bakr for Petitioner (in Petitions Nos. 502, 503 and 504 of 1963).
- Md. Nurul Huda, Deputy Attorney-General and Abdul Matin Khan Chowdhury for Respondents (in all the Petitions).
- Dates of hearing : 24th and 25th August and 1st December 1964.
- Mr. Sabita Rajan Pal appears in Petitions Nos. 478, 489, 490, 507 and 508 of 1963 for petitioner ; Mr. Asrarul Hossain appeares in Petitions Nos. 497, 505, 522, 523, 526, 528, 529, 531 and 532 of 1963 and 8 of 1964; and Mr. K. A. Bakr appears in Petitions Nos. 502, 503 and 504 of 1963.
- Learned Advocates for the petitioners have argued that subsection (2-B) of section 34 which was added by the Finance Act, 1963, does not authorise the Income-tax Officer to issue notices under sections 22 (4) and 23 (2) of the Act in respect of the years in regard to which assessment had been made but annulled. Subsection (2-B) of section 34, as introduced by the Finance Act, 1963, runs as follows :-
Headnotes / Summary
Income-tax Act (XI of 1922), S. 34 (2-B) [as introduced by Finance Act, 1964] - Not authorise reopening of annulled assessment-Provisions not retrospective in operation. No doubt section 34 (2-B), Income-tax Act permits the Assessing Officers to assess income-tax in respect of the years mentioned therein even after the expiry of four years but there is no authority to re-open cases in which assessment had been made but annulled by the Appellate Authorities. Section 34 (2-B) applies only to cases falling within the periods mentioned therein if in respect thereof no assessment had been made before the 1st July 1963. The cases in regard to which assessment had been made before that date do not come within its purview.
Judgment & Decree
A. M. SAYEM, J.
I agree. M. N.?????????????????????????????????????????????????????????????? ??????????????????????????????????? Petitions accepted.