2002 PLP 133 (PTD)
Messrs CAVALRY SUPER STORE Versus THE INCOME-TAX OFFICER, CIRCLE-1, ZONE, LAHORE
| Citation | 2002 PLP 133 (PTD) |
| Forum / Court | Lahore High Court |
| Bench Members | Mansoor Ahmad, J |
| Parties | Messrs CAVALRY SUPER STORE Versus THE INCOME-TAX OFFICER, CIRCLE-1, ZONE, LAHORE |
| Primary Law | Income Tax Ordinance (XXXI of 1979) |
Q1: What are the key laws and sections cited in 2002 PLP 133 (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 2002 PLP 133 (PTD)?
The case was heard and decided by the Lahore High Court bench comprising: Mansoor Ahmad, J.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2002 PLP 133 (PTD) (Messrs CAVALRY SUPER STORE Versus THE INCOME-TAX OFFICER, CIRCLE-1, ZONE, LAHORE). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Nemo for Petitioner.
Headnotes / Summary
S. 65
Constitution of Pakistan (1973), Art. 199--Constitutional petition
Re-opening of assessment
During the pendency of Constitutional petition assessment order had already been passed by the Authorities and the assessee had already filed appeal against the order-- Effect
Where assessment order had been passed in pursuance of notice under S.65 of Income Tax Ordinance, 1979, the Constitutional petition had become infructuous
Constitutional petition was disposed of accordingly.
Judgment & Decree
S. 65
Constitution of Pakistan (1973), Art. 199--Constitutional petition
Re-opening of assessment
During the pendency of Constitutional petition assessment order had already been passed by the Authorities and the assessee had already filed appeal against the order-- Effect
Where assessment order had been passed in pursuance of notice under S.65 of Income Tax Ordinance, 1979, the Constitutional petition had become infructuous
Constitutional petition was disposed of accordingly. Nemo for Petitioner. This writ petition is directed against the notice, dated 24-11-1992 issued under section 65 of Income Tax Ordinance, 1979 by the respondent (Assessing Officer) showing his intention to re-open the assessment for the assessment year 1988-89. This writ petition was still at motion stage and none has appeared on behalf of the petitioner. The learned counsel appearing for the Revenue has informed that in pursuance of notice assessment order was already passed and the petitioner had already filed an appeal before the Commissioner of Income-tax (Appeals), as is evident from the order of this Court, dated 5-6-1994. In view of assessment order having been passed in pursuance of notice under section 65 of Income Tax Ordinance, 1979, this writ petition has become infructuous and perhaps for the reasons none has appeared on behalf of the petitioner. Accordingly, this writ petition is disposed of as having become infructuous. Q.M.H./M.A.K./C-117/L Order accordingly.