2001 PLP 2382 (PTD)
COMMISSIONER OF INCOME‑TAX, GUJRANWALA Versus Messrs M. ANWAR
| Citation | 2001 PLP 2382 (PTD) |
| Forum / Court | Lahore High Court |
| Bench Members | Nasim Sikandar and Jawwad S. Khawaja, JJ |
| Parties | COMMISSIONER OF INCOME‑TAX, GUJRANWALA Versus Messrs M. ANWAR |
| Primary Law | Income Tax Ordinance (XXXI of 1979)‑‑‑ |
Q1: What are the key laws and sections cited in 2001 PLP 2382 (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 2001 PLP 2382 (PTD)?
The case was heard and decided by the Lahore High Court bench comprising: Nasim Sikandar and Jawwad S. Khawaja, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2001 PLP 2382 (PTD) (COMMISSIONER OF INCOME‑TAX, GUJRANWALA Versus Messrs M. ANWAR). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Headnotes / Summary
‑‑‑‑Ss.136, 14 & 151‑‑‑Reference to High Court‑‑‑Exemption‑‑‑Limitation‑‑Claim of export rebate was allowable to the partner of a registered firm in view of Ss. 14 & 151 of the Income Tax Ordinance, 1979. Commissioner of Income‑tax v. Nasir Ali and others 1999 PTD 1173 rel. Kh. Muhammad Saeed for the Revenue.
Judgment & Decree
NASIM SIKANDAR, J.‑‑‑At the instance of the Revenue. Lahore Bench of the Income‑tax Appellate Tribunal has framed the following question of law for our consideration and answer:‑‑‑ "Whether on the facts and circumstances of the case and in the presence of sections 14 and 151 of the Income Tax Ordinance, 1979, the learned Income‑tax Appellate Tribunal was justified in holding that claim of export rebate is also allowable to the partner of the registered firm."
2. Learned counsel for the Revenue at the outset agrees that an affirmative answer to similar question by a Division Bench of the Sindh High Court was subsequently maintained by the Hon'ble Supreme Court of Pakistan in re: Commissioner of Income‑tax v Nasir Ali and others reported as 1999 PTD 1173.
3. That being so the answer to the aforesaid question in accordance with the ratio settled by the Supreme Court of Pakistan is returned in the affirmative. C.M.A/M.A.K/C-89/L. Reference answered.