2004 PLP 1128 (PTD)
COMMISSIONER OF INCOME-TAX, ZONE-B, LAHORE Versus Messrs ABID HUSSAIN BHATTI
| Citation | 2004 PLP 1128 (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 ABID HUSSAIN BHATTI |
| Primary Law | Income Tax Ordinance (XXXI of 1979) |
Q1: What are the key laws and sections cited in 2004 PLP 1128 (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 2004 PLP 1128 (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: 2004 PLP 1128 (PTD) (COMMISSIONER OF INCOME-TAX, ZONE-B, LAHORE Versus Messrs ABID HUSSAIN BHATTI). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Muhammad Ilyas Khan for Petitioner.
- Nemo for Respondent.
- Date of hearing: 2nd November, 2000.
Headnotes / Summary
S. 13
Income Tax Act (XI of 1922), S. 4
Making any addition as deemed income
Essentials--Issuance of notice to assessee hand approval of IAC would be necessary before making any addition as "deemed income" under S. 4 of Income Tax Act, 1922 and S. 13 of Income Tax Ordinance, 1979
Approval of assessment order as a whole by IAC would have no validity in eye of law and the same could not be treated as substitute for specific approval of any amount to be added. Messrs Khurram Sagir Industries Ltd. v. CIT Zone-A, Lahore C. T. R. No. 107 of 1991 fol.
Judgment & Decree
NASIM SIKANDAR, J.
The Lahore Bench of the Income Tax Appellate Tribunal has framed following questions of law for our opinion and answer:-- (1) Whether for making any addition as deemed income under section 4 of the Repealed Income Tax Act, 1922 or under section 13 of the Income Tax Ordinance, 1979 approval of the learned IAC is required for the amount to be added? (2) Whether in the absence of any provision in the Repealed Income Tax Act/Income Tax Ordinance, 1979 approval of the assessment order as a whole, the learned IAC has any validity in the eye of law? (3) Whether any notice is required to the assessee giving intention of making addition of any specific amount as deemed income? (4) Whether approval of the assessment order as a whole could be treated as a substitute for specific approval of any amount to be added? (5) Whether provisions of section 4 of the Income Tax Act/section 13 of the Income Tax Ordinance require two notices to the assessee for making any addition as deemed income?
2. The learned counsel for the Revenue, at the outset agrees that the aforesaid questions already stand answered in the light of a recent judgment recorded by this Court in C.T.R. No. 107 of 1991 re: Messrs Khurram Sagir Industries Ltd. v. CIT Zone-A, Lahore.
3. Therefore for the reasons stated in that order, our answer is in the affirmative in questions Nos. 1, 3 and 5 while it is in the negative to questions Nos.2 and
4. S.A.K./C-5/L Questions answered.