1984 PLP 248 (PTD)
MESSRS SHAKOOR ALI MUHAMMAD, HYDERABAD Versus THE COMMISSIONER OF INCOME‑TAX (WEST), KARACHI
| Citation | 1984 PLP 248 (PTD) |
| Forum / Court | Karachi High Court |
| Bench Members | Saleem Akhtar and Z. C. Valiani, JJ |
| Parties | MESSRS SHAKOOR ALI MUHAMMAD, HYDERABAD Versus THE COMMISSIONER OF INCOME‑TAX (WEST), KARACHI |
| Primary Law | Income‑tax Act (XI or 1922)‑‑ |
Q1: What are the key laws and sections cited in 1984 PLP 248 (PTD)?
This judgment primarily cites: Income‑tax Act (XI or 1922)‑‑ as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1984 PLP 248 (PTD)?
The case was heard and decided by the Karachi High Court bench comprising: Saleem Akhtar and Z. C. Valiani, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1984 PLP 248 (PTD) (MESSRS SHAKOOR ALI MUHAMMAD, HYDERABAD Versus THE COMMISSIONER OF INCOME‑TAX (WEST), KARACHI). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Iqbal Naeem Pasha for Appellant.
- Waheed Farooqui for Respondent.
- Date of hearing: 6th October, 1983.
- The learned Advocate for the applicant submitted, that these very questions have been decided by two reported cases namely Commissioner of Income‑tax, Rawalpindi v. Ahmad Shafi 1980 P T D 331, 1980 P T D 343 and 1980 P T D 415 as well as indirectly in the decision reported in P L D 1961 Kar. 90. The facts out of which the above reference arises are as follows: -
Headnotes / Summary
S. 26‑A‑Firm, registration of‑Reconstitution of firm‑Firm constituted on 26‑3‑1949 and granted registration from year to year --Partners of existing firm on 31‑12‑1968 admitting more partners in firm with effect from 1‑1‑1969‑No new partnership, held, came into being but a reconstitution of old firm took place and such firm not hit by S. 26‑A (5)‑Reconstituted firm was qualified for renewal of registration in circumstances. Commissioner of Income‑tax, Rawalpindi v. Ahmed Shafi 1980 P T D 331; 1980 P T D 343; 1980 P T D 415 and P L D 1961 Kar. 90.
Judgment & Decree
Mr. Abdul Shakoor s/o Ali Muhammad ... ... 35% (ii) Mr. Ismail s/o Abdul Shakoor ... ... 35% (iii) Mr. Ibrahim s/o Abdul Shakoor ... ... 5% (iv) Mr. Gull Muhammad s/o Abdul Shakoor ... ... 15% Notice in regard to change in the constitution of the firm was given to the Registrar of Firms, Hyderabad, on 15‑11‑1969. vide Form 'E' dated 24‑10‑1969. The Registrar of Firms, Hyderabad, made a record of the notice in the entry relating to the firm in the Register of Firms on 29‑1‑1973. A certified true copy of the Certificate issued by the Registrar of Firms, Hyderabad is annexed hereto and marked as Annexure 'A'. Entry dated 29‑1‑1970 in the said certificate is reproduced hereunder: ‑‑ "The constitution of the firm has been altered by admission of two partners vie. Mr. Ibrahim s/o Abdul Shakoor and Gul Muhammad with effect from I‑1‑1969."
3. That the entire assets and liabilities of the firm as on 31‑12‑1968 continued to remain the property of the fi 7 o[1] bjbjUU ( [1]7|7| k[1] lb b b b b b b g g g gnnexures 'B' and 'C', respectively.
4. That the Income‑tax Officer, 'B' Division, Hyderabad refused regis tration under section 26‑A of the Income‑tax Act vide his order dated 13‑3‑1971." Being aggrieved by order dated 13th May, 1971 of the Income‑tax Officer `B' Division, the applicant preferred an appeal before the Income‑tax Tribunal, but the same was dismissed by the impugned order dated 24‑11‑1971, and consequently the applicants approached the Tribunal for referring the above-mention two questions for opinion of this Court, and therefore, the above reference arose from the above facts. We have carefully gone through the judgments reported in 1980 P T D 331 and 1980 P T D 43 as well as P L D 1961 Kar. 90 and are in respectful agreement with the conclusion arrived at by these judgments for the reasons given therein. We, therefore, answer question No. 1 in the negative and question No. 2 in the affirmative. M. Z. M. Reference answered in affirmative.