1990 PLP 843 (PTD)
M. SHAKEEL SAIGOL and others Versus THE INCOME‑TAX OFFICER and others
| Citation | 1990 PLP 843 (PTD) |
| Forum / Court | Supreme Court of Pakistan |
| Bench Members | Dorab Patel and Nasim Hasan Shah, JJ |
| Parties | M. SHAKEEL SAIGOL and others Versus THE INCOME‑TAX OFFICER and others |
Q1: What are the key laws and sections cited in 1990 PLP 843 (PTD)?
This judgment primarily cites: statutory provisions as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1990 PLP 843 (PTD)?
The case was heard and decided by the Supreme Court of Pakistan 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: 1990 PLP 843 (PTD) (M. SHAKEEL SAIGOL and others Versus THE INCOME‑TAX OFFICER and others). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Representation
- Raja Muhammad Akram, Advocate and S Inayat Hussain Shah, Advocate‑on‑Record for Petitioners.
- Nemo for Respondents.
Judgment & Decree
DORAB PATEL, J.‑‑‑Additional tax under section 45‑A of the Income‑Tax Act (hereinafter called the said Act) was sought to be recovered from the petitioners in the petitions for various assessment years, therefore, they filed writ petitions in the Lahore High Court to challenge the validity of the orders passed against them. And, it would appear that many similar writ petitions had also been filed in the High Court which had been dismissed by another Division Bench of the Lahore High Court. This judgment of the High Court was challenged in petitions for leave Nos.372‑375 of 1976 (Messrs Khalid and Co. and Combined Industries Limited Lahore v. Islamic Republic of Pakistan through the Secretary, Ministry of Finance, Islamabad) and we have granted leave in those cases. But the petitions in the instant case were dismissed by a judgment reported in M. Shakeel Saigol v. I.T.O. (Companies) etc. (P L D 1976 Lah. 616). Hence these petitions for leave. These petitions raise substantially the same questions of law as those raised in C.P.S.L.A. Nos. 372‑375 of 1976) in which we have granted leave. Accordingly, we grant leave in all these petitions also. Security in the sum of Rs.500 in each petition. The appeals will be made ready on the present record with liberty to the parties to file additional documents and will be herd with the appeals arising out of C.P.S.L.A. Nos.372‑375 of 1976. A.A./M‑1385/S Leave granted.