2001 PLP 2876 (PTD)
LAHORE, ZONE‑B, LAHORE Versus FAROOQ AHMED
| Citation | 2001 PLP 2876 (PTD) |
| Forum / Court | Lahore High Court |
| Bench Members | Nasim Sikandar and Mansoor Ahmad, JJ |
| Parties | LAHORE, ZONE‑B, LAHORE Versus FAROOQ AHMED |
| Primary Law | Finance Act (XXXI of 1978)‑ |
Q1: What are the key laws and sections cited in 2001 PLP 2876 (PTD)?
This judgment primarily cites: Finance Act (XXXI of 1978)‑ as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2001 PLP 2876 (PTD)?
The case was heard and decided by the Lahore High Court bench comprising: Nasim Sikandar and Mansoor Ahmad, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2001 PLP 2876 (PTD) (LAHORE, ZONE‑B, LAHORE Versus FAROOQ AHMED). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Kh. Muhammad Saeed for Petitioner.
Headnotes / Summary
‑‑‑‑S.3(4)(a)‑ Export rebate‑‑‑Allowance‑‑‑Entitlement to partners of the firm‑‑‑Export rebate already allowed to the Firm shall also be allowed to the partners of the same firm. Commissioner of Income‑tax v. Nasir Ali and others 1999 PTD 1173 rel.
Judgment & Decree
‑‑‑‑S.3(4)(a)‑ Export rebate‑‑‑Allowance‑‑‑Entitlement to partners of the firm‑‑‑Export rebate already allowed to the Firm shall also be allowed to the partners of the same firm. Commissioner of Income‑tax v. Nasir Ali and others 1999 PTD 1173 rel. Kh. Muhammad Saeed for Petitioner. At the instance of the Revenue Lahore Bench .of the Income Tax Appellate Tribunal has framed the following question of law for our consideration and answer: "Whether in the facts and the circumstances of the case, the I.T.A.T. was right in holding that the export rebate already allowed to the Firm shall also be allowed to the partners of the same Firm."
2. Learned counsel for the Revenue at the outset agrees that an affirmative answer to similar questions by a Division Bench of the Sindh High Court was subsequently maintained by the Hon'ble Supreme Court of Pakistan in Re: Commissioner of Income‑tax v. Nasir Ali and others reported as 1999 PTD 1173.
3. That being so the answer to the question in accordance with the ratio settled by the Supreme Court of Pakistan is returned in the affirmative. C. M. A. /M. A. K./C‑104/L Reference answered.