2002 PLP 1205 (PTD)
GHAFFAR HUSSAIN, Versus REGIONAL COMMISSIONER OF INCOME-TAX (EASTERN REGION),
| Citation | 2002 PLP 1205 (PTD) |
| Forum / Court | Lahore High Court |
| Bench Members | Naseem Sikandar, J |
| Parties | GHAFFAR HUSSAIN, Versus REGIONAL COMMISSIONER OF INCOME-TAX (EASTERN REGION), |
Q1: What are the key laws and sections cited in 2002 PLP 1205 (PTD)?
This judgment primarily cites: statutory provisions as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2002 PLP 1205 (PTD)?
The case was heard and decided by the Lahore High Court bench comprising: Naseem Sikandar, J.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2002 PLP 1205 (PTD) (GHAFFAR HUSSAIN, Versus REGIONAL COMMISSIONER OF INCOME-TAX (EASTERN REGION),). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Representation
- ---Ss.157(2)(c) & 157(3)(a)--"Income-tax practitioner"---"Connotation' Legal practitioner whether cannot represent an assessee---Income Tax Practitioner defined in S.157(2)(c) of the Income Tax Ordinance, 1979, is altogether different from the person who is a legal practitioner--If a person is enrolled as an advocate and is on the role of Provincial Bar Council as a legal practitioner to practise in any Civil Court, such person is not debarred under S.157(3)(a) of the Income Tax Ordinance, 1979, to represent-an assessee.
- Mian Muhammad Waheed Akhtar for Petitioner.
- Nemo for Respondent.
- After hearing the learned counsel for the petitioner I will readily agree that the petitioner admittedly being an advocate could not be debarred from appearing before the Income Tax Authorities as an authorised representative of an assessee. Section 157(2)(a)(iv) of the Income Tax Ordinance, 1979 includes a legal practitioner entitled to practise in any Civil Court in Pakistan to be an authorised representative. On the other the income-tax practitioner defined in section 157(2)(c) of the Ordinance is a person who is altogether different from the person who is a legal practitioner. A person even if he is debarred under section 157(3)(a) of the Income Tax Ordinance, 1979 will not be disqualified to represent an assessee if he is enrolled as an advocate and is on the role of a Provincial Bar Council is a legal practitioner to practise in any Civil Court in the Province of Punjab.
Judgment & Decree
After hearing the learned counsel for the petitioner I will readily agree that the petitioner admittedly being an advocate could not be debarred from appearing before the Income Tax Authorities as an authorised representative of an assessee. Section 157(2)(a)(iv) of the Income Tax Ordinance, 1979 includes a legal practitioner entitled to practise in any Civil Court in Pakistan to be an authorised representative. On the other the income-tax practitioner defined in section 157(2)(c) of the Ordinance is a person who is altogether different from the person who is a legal practitioner. A person even if he is debarred under section 157(3)(a) of the Income Tax Ordinance, 1979 will not be disqualified to represent an assessee if he is enrolled as an advocate and is on the role of a Provincial Bar Council is a legal practitioner to practise in any Civil Court in the Province of Punjab.
2. Therefore, the Constitutional petition is allowed and the letter No.RCIT/J-33/88/9092, dated 1-6-1989 as far the petitioner is concerned, is declared to have been issued without, lawful authority inasmuch as the petitioner is entitled to appear before all income-tax authorities on account of his being a legal practitioner.
3. Petition allowed. Q.M.H./M.A.K./G-149/L Petition allowed.