2002 PLP 86 (PTD)
RAVI FLOUR MILLS through Managing Partner Versus INCOME-TAX APPELLATE TRIBUNAL OF PAKISTAN, LAHORE BENCH, LAHORE and 2 others
| Citation | 2002 PLP 86 (PTD) |
| Forum / Court | Lahore High Court |
| Bench Members | Mansoor Ahmad, J |
| Parties | RAVI FLOUR MILLS through Managing Partner Versus INCOME-TAX APPELLATE TRIBUNAL OF PAKISTAN, LAHORE BENCH, LAHORE and 2 others |
Q1: What are the key laws and sections cited in 2002 PLP 86 (PTD)?
This judgment primarily cites: statutory provisions as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2002 PLP 86 (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 86 (PTD) (RAVI FLOUR MILLS through Managing Partner Versus INCOME-TAX APPELLATE TRIBUNAL OF PAKISTAN, LAHORE BENCH, LAHORE and 2 others). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Representation
- Shahbaz Butt for Appellant.
- M. Ilyas Khan for Respondents.
- Date of hearing: 19th September, 2001.
Judgment & Decree
Shahbaz Butt for Appellant. M. Ilyas Khan for Respondents. Date of hearing: 19th September, 2001. This writ petition is directed against the order, dated 28-3-1992 whereby the appeal of the petitioner was dismissed by the Income Tax Appellate Tribunal, Lahore Bench, Lahore on the sole ground of lack of jurisdiction.
2. Brief facts of the case are that Assistant Income-tax Officer, Circle-4, Zone-A, Lahore passed an assessment order under section 62 of the Income Tax Ordinance, 1979 in the case of petitioner for the assessment year 1988-89. Later the Inspecting Assistant Commissioner, Income-tax, Range-I, Zone-A, Lahore in exercise of the powers under section 66-A of the Income Tax Ordinance, 1979 initiated proceedings against the petitioner on the premises that assessment order was erroneous and it was prejudicial to the interest of the Revenue. As a result of the culmination of these proceedings the assessment order for the year 1988-89 passed by the Assistant Commissioner Income Tax was cancelled and a fresh order was required to be made. Against the order passed under section 66-A the petitioner filed an appeal before the income Tax Appellate Tribunal under section 134 of the Income Tax Ordinance, 1979. This appeal was dismissed being competent. The petitioner has challenged the order of Income Tax Appellate Tribunal.
3. The provisions of section 134 of the Income Tax Ordinance, 1979 were amended through Finance Act, 1994 whereby an appeal from the order passed under section 66-A was also provided. The question whether from an order, dated 31-12-1990 passed by the Inspecting Assistant Commissioner, Income-tax Range-I, Lahore under section 66-A an appeal was competent and whether the amendment made through Finance Act, -1994 in section 134 would operate retrospectively is a precise question raised in the present writ petition.
4. Both the learned counsel appearing for the parties agreed that the appeal of the petitioner be decided on merit by the Income Appellate Tribunal instead of going into the technicalities. In view of joint request of the parties this writ petition is allowed and the order of the Income Tax Appellate Tribunal, dated 28-3-1992 is set aside. Consequently the appeal of the petitioner for the assessment year 1988-89 shall be deemed pending before the Income Tax Appellate Tribunal who would dispose of the same on merits according to law within a period of six months. C.M.A./M.A.K./R-82 Order accordingly.