2001 PLP 2603 (PTD)
COMMISSIONER OF INCOME‑TAX, ZONE‑B, LAHORE Versus Messrs IQBAL A. QAZI, LAHORE
| Citation | 2001 PLP 2603 (PTD) |
| Forum / Court | Lahore High Court |
| Bench Members | Nasim Sikandar and Jawwad S. Khawaja, JJ |
| Parties | COMMISSIONER OF INCOME‑TAX, ZONE‑B, LAHORE Versus Messrs IQBAL A. QAZI, LAHORE |
| Primary Law | Income Tax Ordinance (XXXI of 1979)‑‑‑ |
Q1: What are the key laws and sections cited in 2001 PLP 2603 (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 2603 (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 2603 (PTD) (COMMISSIONER OF INCOME‑TAX, ZONE‑B, LAHORE Versus Messrs IQBAL A. QAZI, LAHORE). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Muhammad Ilyas Khan for Petitioner.
- Zia Haider Rizvi for Respondent.
Headnotes / Summary
‑‑‑‑Ss.136(2) & 65(4)‑‑‑C.B.R.'s Circular No. 13, dated 23‑8‑1982‑‑ Assessee, an individual deriving 50% share income from a registered firm‑‑ Question of computation of partner's income under S.65(4) of the Ordinance‑‑‑Reference to High‑Court ‑‑‑Super tax‑‑‑Share of Super tax payable by a registered firm could not be apportioned with reference to the share of the partner as computed under S.16(1)(b) of the Income‑tax Act, 1922. Commissioner of Income‑tax, Central Zone, East Zone and West Zone, Karachi v. Anweraly Haji Noor Muhammad and 4 others 1992 SCMR 458 = 1992 PTD 347 rel.
Judgment & Decree
Muhammad Ilyas Khan for Petitioner. Zia Haider Rizvi for Respondent. The Commissioner of Income Tax Zone‑B, Lahore has proposed following question under section 136(2) of the Income Tax Ordinance, 1979 for our reply and decision. "Whether on the facts and circumstances of the case, the learned Income Tax Appellate Tribunal was justified in holding that a partner's share income should be computed in the manner laid down by section 65(4) of the Income Tax Ordinance, 1979 for the purpose of calculating maximum tax liability as provided by clause (e) of the proviso to paragraph‑A of Part‑I of the Income Tax Ordinance, 1979."
2. The respondent is an individual and derives 50% share income from a registered firm namely Messrs Scientific Corporation, Lahore. His assessment for the year 1988‑89 was completed at Rs.2,14,898 and a demand of Rs.38,040 was created. The said tax was calculated keeping in view C.B.R.'s Circular No. 13, dated 23‑8‑1982. On first appeal, however, it was directed that his share as a partner should be taken after excluding the super tax paid by the firm. The learned Tribunal upheld the first appellate order on 20‑2‑1992. Thereafter, the Department made an application under section 136(1) for reference of the aforesaid question which was declined by the Tribunal on the ground that the issue had already finally been resolved by the Hon'ble Supreme Court of Pakistan in Re: Commissioner of Income Tax, Central Zone, East Zone and West Zone, Karachi v. Anweraly Haji Noor Muhammad and 4 others cited as 1992 SCMR 458 = 1992 PTD
347. On their refusal, the petitioner has made this direct application under section 136(2) of the Income Tax Ordinance, 1979.
3. After hearing the learned counsel for the parties, we entertain no doubt that this application did not lie in the first instance. 7.1t Tribunal had rightly refused to make a reference after the matter stood resolved by the aforesaid judgment. In that judgment, the Hon'ble Court found that the share of super tax payable by a registered firm could not be apportioned with reference to the share of the partner as computed under section 16(1)(b) of the Ordinance.
4. That being so, we will reject this application on the Mound that the matter has already been resolved by the apex Court. C.M.A./M.A.K./C‑92/L Application rejected.