1990SCMR1352 (PLP)
COMMISSIONER OF INCOME‑TAX, LAHORE‑‑‑Petitioner Versus Messrs GENERAL BOOT HOUSE, LAHORE
| Citation | 1990SCMR1352 (PLP) |
| Forum / Court | High Court |
| Bench Members | Dorab Patel and Nasim Hasan Shah, JJ |
| Parties | COMMISSIONER OF INCOME‑TAX, LAHORE‑‑‑Petitioner Versus Messrs GENERAL BOOT HOUSE, LAHORE |
| Primary Law | Income‑tax Act (XI of 1922)‑‑‑ |
Q1: What are the key laws and sections cited in 1990SCMR1352 (PLP)?
This judgment primarily cites: Income‑tax Act (XI of 1922)‑‑‑ as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1990SCMR1352 (PLP)?
The case was heard and decided by the High Court bench comprising: Dorab Patel and Nasim Hasan Shah, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1990SCMR1352 (PLP) (COMMISSIONER OF INCOME‑TAX, LAHORE‑‑‑Petitioner Versus Messrs GENERAL BOOT HOUSE, LAHORE). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- S. Abdul Haque, Senior Advocate and Iftikharuddin Ahmad, Advocate- on‑Record for Petitioner.
- Nemo for Respondents.
- Date of hearing: 4th March, 1980.
Headnotes / Summary
(On appeal from the judgment and order of the Lahore High Court dated 14‑5‑1973 in T.R. 30, 32, 33 and 31 of 1971). ‑‑‑‑S. 26‑A‑‑‑Constitution of Pakistan (1973), Art.185(3)‑‑‑Petition for leave to appeal turned on the proper construction of S. 26‑A of Income‑tax Act, 1922‑‑ View taken by High Court in cases was based on another judgment of High Court in which Supreme Court had already granted leave‑‑‑Question whether petitions were in time had raised exactly the same questions of law and fact as in the case wherein leave had been granted‑‑‑Leave was thus granted in present petitions also.
Judgment & Decree
DORAB PATEL, J.‑‑‑These three petitions for leave have been filed against judgment of the Lahore High Court by which the learned Judges had decided in favour of the respondent‑assessee the question referred to the High Court under section 66(1) of the Income‑tax Act, 1922 (hereinafter called the said Act). The petitioner had after the decision of the references applied to the High Court for certificates of appeal to this Court and after the dismissal of their applications, he has filed these petitions for leave which according to the office are time‑barred. The petitions turns on the proper construction of section 26‑A of the said Act and the view taken in the impugned judgment is based on the judgment of the High Court in Commissioner of Income‑tax, Lahore v. Messrs Rippon Printing Press (C.P.S.L.A. No. 876 of 1976) in which we had already granted leave. Similarly, the question whether the petitions are in time raises exactly the same questions of law and fact as in the case cited. Accordingly, we grant leave in these cases also. The appeals will be made ready on the present record with liberty to the parties to file additional documents and will be put up for hearing with the appeal arising out of CPSI.A 876 of 1976 and the appeals in connected cases. AA./C‑56/S Leave granted.