2000 PLP 17 (PTD)
IHSAN COTTON PRODUCTS (PVT.) LIMITED Versus COMMISSIONER OF INCOME-TAX (APPEAL) ZONE-V and 2 others
| Citation | 2000 PLP 17 (PTD) |
| Forum / Court | Karachi High Court |
| Bench Members | Saiyed Saeed Ashhad and Abdul Ghani Shaikh, JJ |
| Parties | IHSAN COTTON PRODUCTS (PVT.) LIMITED Versus COMMISSIONER OF INCOME-TAX (APPEAL) ZONE-V and 2 others |
| Primary Law | Income Tax Ordinance (XXXI of 1979) |
Q1: What are the key laws and sections cited in 2000 PLP 17 (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 2000 PLP 17 (PTD)?
The case was heard and decided by the Karachi High Court bench comprising: Saiyed Saeed Ashhad and Abdul Ghani Shaikh, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2000 PLP 17 (PTD) (IHSAN COTTON PRODUCTS (PVT.) LIMITED Versus COMMISSIONER OF INCOME-TAX (APPEAL) ZONE-V and 2 others). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Dr. Nasim Ahmed Khan for Petitioner.
- Muhammad Farid for Respondent No.1
Headnotes / Summary
S.80-D
Constitution of Pakistan (1973), Art. 199-Constitutional petition
Minimum tax on income of certain companies and registered firm
Assessee claimed refund in respect of deduction made under S.80-D, Income Tax Ordinance, 1979 in view of judgment of Supreme Court in case of Elahi Cotton Mills and others v. Federation of Pakistan PLD 1997 SC 582 = 1997 PTD 1555
High Court referred the matte to the concerned Assessing Officer to decide the application for refund submitted by the assessee within a period of four weeks from the date of service of order in accordance with the judgment of the Supreme Court. Ellahi Cotton Mills and others v. Federation of Pakistan PLD 1997 SC 582 rel. Mushir Alam, Standing Counsel.
Judgment & Decree
S.80-D
Constitution of Pakistan (1973), Art. 199-Constitutional petition
Minimum tax on income of certain companies and registered firm
Assessee claimed refund in respect of deduction made under S.80-D, Income Tax Ordinance, 1979 in view of judgment of Supreme Court in case of Elahi Cotton Mills and others v. Federation of Pakistan PLD 1997 SC 582 = 1997 PTD 1555
High Court referred the matte to the concerned Assessing Officer to decide the application for refund submitted by the assessee within a period of four weeks from the date of service of order in accordance with the judgment of the Supreme Court. Ellahi Cotton Mills and others v. Federation of Pakistan PLD 1997 SC 582 rel. Dr. Nasim Ahmed Khan for Petitioner. Muhammad Farid for Respondent No.1 Mushir Alam, Standing Counsel. SAIYED SAEED ASHHAD, J.--The grievance of the petitioners as pointed by the learned counsel for the petitioner is with regard to the deduction made by respondent No. 2 under section 80-D of the Income Tax Ordinance, in respect of assessment year 1995-96 amounting to Rs.11,26,
217. It has been pointed out by the learned counsel for the petitioner that the petitioners are entitled to the refund of the aforesaid amount as the petitioners were not liable to be charged to tax under section 80-D of the Income Tax Ordinance in view of the judgment of the Hon'ble Supreme Court of Pakistan in the case of Ellahi Cotton Mills and others v. Federation of Pakistan, reported in PLD 1997 SC
582. He further submitted that an application for refund of the aforesaid amount as well as several reminders were written to respondents Nos. 1 and 2 but to no avail. Learned counsel for the petitioner has also produced a copy of the order passed in C.P. No. D-342 of 1998 wherein this Court had referred the matter to the concerned Deputy Commissioner of Income Tax to decide the refund application of the petitioner within four weeks in accordance with law pronounced by the Hon'ble Supreme Court in the aforecited case. Accordingly, we also refer the matter. to the concerned Deputy Commissioner of the Income Tar to decide the application submitted by the petitioner for refund of the aforesaid amount deducted under section 80-D of the Income Tax Ordinance, in accordance with the pronouncement made by the Hon'ble Supreme Court in the case of Ellahi Cotton Mills and others v. Federation of Pakistan, (supra), within a period of four weeks from the date of service of this order:. This petition has stands disposed of in terms of the above observation together with the pending Miscellaneous application therein. C.M.A./M.A.K./I-67/K Order accordingly.