1987 PLP (Trib (PTD)
N/A
| Citation | 1987 PLP (Trib (PTD) |
| Forum / Court | Appellate Tribunal Pakistan |
| Bench Members | Muhammad Azam Khan, Judicial Member |
| Parties | N/A |
| Primary Law | (a) Income-tax Ordinance (XXXI of 1979), (b) Practice and procedure |
Q1: What are the key laws and sections cited in 1987 PLP (Trib (PTD)?
This judgment primarily cites: (a) Income-tax Ordinance (XXXI of 1979), (b) Practice and procedure as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1987 PLP (Trib (PTD)?
The case was heard and decided by the Appellate Tribunal Pakistan bench comprising: Muhammad Azam Khan, Judicial Member.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1987 PLP (Trib (PTD) (N/A). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- ---Assessment order of a partnership firm--Formal order for facility of assessee so as to let him know how the tax demand had been created against him and necessary details about shares of partners, was required to hp passed--Where not only no such order was passed but even the details were not mentioned, such order, held, was not an 'order' in any sense of the term--Order was set aside with direction that a fresh order may be made according to the relevant details. Jan Ali for Appellant.
- Irshad Shaheen, D.R. for Respondent.
Headnotes / Summary
S. 69(3) (a)--Clubbing of income--Clubbing of income of husband and wife being as partners of the same firm, irrespective of the fact that wife had her own independent income as well, held was legal.
Judgment & Decree
Under section 69, subsection (3), clause (a) of the Income-tax Ordinance, 1979 it is open to the Assessing Officer to club income of the assessee where assessee and his/her spouse are partners in the same firm. Same was the position in the case of the appellant. He and his wife were both partners in the same firm. Clubbing of income,' therefore, legally could take place. However, in failing to record a formal order for facility of the assessee so as to let him know how the tax demand had been created against him, a proper order stating the necessary details was required to be passed. Not only no such order was passed, but also the relevant details were not mentioned. It is not an order in any sense of the term. It does not show what is the amount of awn share of the assessee,, or what is that of his wife. It does .not even show if it was the income of wife which was being clubbed. It only sets out these details:- Share: Rs.71,652 Exemption: Rs.18,000 Taxable: Rs.53, 654 Income-tax: Rs.17,576 This can in no way be construed a proper order, however, leniently one may view it. Accordingly I feel constrained to set it aside and direct that a fresh order may be made recording the relevant' details. M.B.A./373/T Order accordingly.