1989SCMR 391 (PLP)
Messrs PAK TRADE AFFILIATION — Petitioner Versus COMMISSIONER OF INCOME TAX, ZONE A and others — Respondents
| Citation | 1989SCMR 391 (PLP) |
| Forum / Court | High Court |
| Bench Members | Muhmmad Afzal Zullah and Saad Saood Jan, JJ |
| Parties | Messrs PAK TRADE AFFILIATION — Petitioner Versus COMMISSIONER OF INCOME TAX, ZONE A and others — Respondents |
| Primary Law | Income-tax Ordinance (XXXI of 1979) |
Q1: What are the key laws and sections cited in 1989SCMR 391 (PLP)?
This judgment primarily cites: Income-tax Ordinance (XXXI of 1979) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1989SCMR 391 (PLP)?
The case was heard and decided by the High Court bench comprising: Muhmmad Afzal Zullah and Saad Saood Jan, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1989SCMR 391 (PLP) (Messrs PAK TRADE AFFILIATION — Petitioner Versus COMMISSIONER OF INCOME TAX, ZONE A and others — Respondents). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Talib H. Rizvi, Advocate Supreme Court and S. Ali Imam Naqvi, Advocate-on-Record for Petitioner.
- Iftikharuddin Ahmad, Advocate-on-Record (absent) for Respondents.
- Date of hearing: 5th September, 1988.
- Talib H. Rizvi, Advocate Supreme Court and S. Ali Imam Naqvi, Advocate‑on‑Record for Petitioner.
- Iftikharuddin Ahmad, Advocate‑on‑Record (absent) for Respondents.
Headnotes / Summary
(From the order dated 22-10-1983 of the Lahore High Court, Lahore, passed in Writ Petitions Nos. 3232, 3233 and 3234 of 1983).
S. 138--Assessee submitted returns of its income for specified assessment years before Income-tax Officer of Contractors Circle--Before Assessing Officer of said circle could process assessment, Income-tax Officer of another circle passed assessment orders--Assessee did not disclose to officer, finalizing the assessment, that it had filed the returns in Contractors Circle--Irregularity, thus committed came to notice of Commissioner of Income-tax who set aside the assessment- Assessee challenged orders of Commissioner in Constitutional jurisdiction, but without success--Orders impugned--Order of Commissioner passed in exercise of power under S.138 of Income-tax Ordinance, held, did not suffer from any illegality--Leave to appeal declined.
Judgment & Decree
SAAD SAOOD JAN, J.‑‑The petitioner in these three petitions is a Firm of contractors. It submitted returns of its income for the assessment years in question before the Contractors Circle III, Zone `A', Lahore. However, before the Income‑tax Officer of the said circle could process the assessment, the Income‑tax Officer of another circle falling in Zone B' passed the assessment orders. It is to be noticed that the petitioner did not disclose to the office finalizing the assessment that it had filed the returns in the Contractors Circle. When this irregularity came to the notice of the Commissioner of Income‑tax it charge of Zone `A', he set aside the assessment in exercise of his power under section 138 of the Income‑tax Ordinance. The petitioner challenged the orders of the Commissioner in writ jurisdiction but without any success. It now seeks leave. to appeal from this Court.
2. After hearing the learned counsel we are not satisfied that the order of the Commissioner suffers from any illegality. The petitions are, therefore, dismissed. A.A./P‑68/S Petitions dismissed.