2005 PLP 1982 (PTD)
Messrs J.K. (TECH) (PVT.) LIMITED Versus INCOME TAX APPELLATE TRIBUNAL, LAHORE and 2 others
| Citation | 2005 PLP 1982 (PTD) |
| Forum / Court | Supreme Court of Pakistan |
| Bench Members | N/A |
| Parties | Messrs J.K. (TECH) (PVT.) LIMITED Versus INCOME TAX APPELLATE TRIBUNAL, LAHORE and 2 others |
| Primary Law | Income Tax Ordinance, (XXX1 of 1979) |
Q1: What are the key laws and sections cited in 2005 PLP 1982 (PTD)?
This judgment primarily cites: Income Tax Ordinance, (XXX1 of 1979) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2005 PLP 1982 (PTD)?
The case was heard and decided by the Supreme Court of Pakistan bench comprising: N/A.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2005 PLP 1982 (PTD) (Messrs J.K. (TECH) (PVT.) LIMITED Versus INCOME TAX APPELLATE TRIBUNAL, LAHORE and 2 others). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Khawja Tariq Rahim, Advocate Supreme Court, Mansoor Shah with permission and Tanvir Ahmad Advocate-on-Record for Petitioners.
- M. Ilyas Khan Advocate Supreme Court and M. Aslam Chattha, Advocate-on-Record for Respondents.
- Date of hearing: 22nd June, 2001.
Headnotes / Summary
(On appeal from the judgment, dated 1-6-2000 of the Lahore High Court passed in ITA No. 476 of 2000).
Ss. 62, 80-D & 136
Assessment order under S.62 of Income Tax Ordinance, 1979 determining liability of assessee under S.80-D thereof
Non-filing of appeal against order under S.62 of Income Tax Ordinance, 1979
Filing of rectification application against order under S. 80-D of the Ordinance
Appeal before Commissioner against dismissal of application by Deputy Commissioner
Dismissal of appeal for being time-barred on the ground that as order under S.80-D of Income Tax Ordinance, 1979 was integral part of order under S.62 thereof, appeal was barred from the date of order made originally under S.62 thereof
Order passed on rectification application was appealable
Question of limitation qua such appeal should have been decided with reference to order passed on rectification application in relation to order made under S.80-C of the Ordinance
Order on rectification application was separate and independent order, thus, appeal against same could not be taken and assumed as barred by time
Appeal was not barred by time.
Judgment & Decree
MUNIR A. SHEIKH, J.
This petition is directed against the judgment, dated 1-6-2000 of the Lahore High Court through which the appeal filed by the petitioner under section 136 of the Income Tax Ordinance, 1979, has been dismissed.
2. The facts of the case are that through one consolidated order, the Income Tax Officer decided the question of assessment under section 62 of the Income Tax Ordinance and also the liability of the petitioner under section 80D of the said Ordinance about the minimum tax.
3. The petitioner did not feel aggrieved against the assessment made under section 62 of the Ordinance whereas it felt aggrieved of the order passed under section 80-D thereof. It is an admitted position that order under section 80D was not appealable under the Income Tax Ordinance whereas order under section 62 of the said Ordinance was appealable.
4. The petitioner, however, made application under section 156 of the Ordinance before the same authority for rectification of the order made under section 80D on the ground that certain liabilities had been put to its shoulders for which it was not liable. This application was dismissed by the Deputy Commissioner Income Tax through order, dated 17-9-1999. Learned counsel for the respondent does not dispute the correctness of the legal proposition that this order under section 156 of the Ordinance was appealable before the Commissioner.
5. The petitioner filed appeal against the order, dated 17-9-1999 before the Commissioner which was dismissed through order, dated 27-11-1999 as barred by time assuming as if order made under c section 80D of the Ordinance was integral part of order made under section 62, therefore, the same was barred from the date of the order made originally under section 62 of the Ordinance.
6. Further appeal filed by the petitioner before the Lahore High Court has been dismissed though the impugned judgment, dated 1-6-2000 for the view taken by the Income Tax Tribunal has been upheld and it was assumed as if there was no separate legal entity of the order made under section 80D of the Ordinance which original order was not appealable and the proceedings initiated in appeal before the Commissioner were directed against the order, dated 17-9-1999 passed in application made for rectification of the order passed under section 80D of the Ordinance which was admittedly appealable, therefore, the question of limitation qua the said appeal should have been decided with reference to the order; dated 17-9-1999 in relation to order made under section 80D of the Ordinance which was separate and independent order and could not have, been taken and assumed as barred by time assuming as if was directed against order passed under section 62 ibid, therefore, the appeal filed by the petitioner against the order, dated 17-9-1999 before the Commissioner was not barred by time and the view taken by the Commissioner and the High Court in the impugned judgment is not sustainable.
7. For the foregoing reasons, this petition is converted into appeal, the same is accepted, impugned judgment, dated 1-6-2000 of the High Court and order, dated 27-11-2000 of the Commissioner are hereby set aside and the case is remanded to the Commissioner to decide the appeal on merits against the order, dated 17-9-1999 in relation to order passed under section 80D of the Ordinance after hearing the parties in accordance with law.
8. There will, however, be no order as to costs. S.A.K./J-9/S??????????????????????????????????????????????????????????????????????????????????????? Case remanded.