1997 PLP 819 (PTD)
Messrs SANTE INTERNATIONAL (PVT.) LIMITED and another Versus THE COMMISSIONER' OF INCOME TAX, ZONE B, LAHORE and another
| Citation | 1997 PLP 819 (PTD) |
| Forum / Court | Lahore High Court |
| Bench Members | Muhammad Aqil Mirza, J |
| Parties | Messrs SANTE INTERNATIONAL (PVT.) LIMITED and another Versus THE COMMISSIONER' OF INCOME TAX, ZONE B, LAHORE and another |
| Primary Law | Income-tax |
Q1: What are the key laws and sections cited in 1997 PLP 819 (PTD)?
This judgment primarily cites: Income-tax as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1997 PLP 819 (PTD)?
The case was heard and decided by the Lahore High Court bench comprising: Muhammad Aqil Mirza, J.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1997 PLP 819 (PTD) (Messrs SANTE INTERNATIONAL (PVT.) LIMITED and another Versus THE COMMISSIONER' OF INCOME TAX, ZONE B, LAHORE and another). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Ch. Anwar-ul-Haq for Petitioners.
- Shahbaz Ahmed Butt, Legal Advisor for Respondents.
- Date of hearing: 30th August, 1995.
Headnotes / Summary
Maintainability of writ petition
Non availing of
Effect
Contention of assessee was that order of the Department was without jurisdiction, in that, it had been passed by the Income Tax Officer of- the Company Zone although it should have been passed by Income Tax Officer of the individual persons zone
Assessee, however, had not denied that the Income Tax Officer had the territorial jurisdiction
Held, since the assessee had statutory remedies in the hierarchy of the Department, writ petition was not maintainable
Constitution of Pakistan (1973), Art. 199.
Judgment & Decree
Ch. Anwar-ul-Haq for Petitioners. Shahbaz Ahmed Butt, Legal Advisor for Respondents. Date of hearing: 30th August, 1995. The petition filed under Article 199 of the Constitution challenges the order, dated 26-6-1995, passed by the Income Tax Officer under section 63 of the Income Tax Ordinance, whereby the petitioner-company has been assessed to net income for the Assessment years 1992-93, 1993-94 and 1994-95. 2, Mr. Shahbaz Ahmad Butt, learned Legal Advisor of the Income Tax Department has taken a preliminary objection that this Constitutional petition is not competent because alternate remedies by way of appeals under sections 129 and 124, revision petition under section 138 and settlement petition under section 138-A of the Ordinance are available to the petitioner.
3. Learned counsel for the petitioner, however, counters this argument by submitting that the impugned order is without jurisdiction, in that, it has been passed by the Income Tax Officer of the company zone although it should have been passed by the Income Tax Officer of the individual firms zone. It is, however, not denied that the Income Tax Officer had the territorial jurisdiction.
4. Since the petitioner had alternate statutory remedies in the hierarchy of the Income' Tax Department, as already mentioned above, this petition is not maintainable. Accordingly, the petition being premature is dismissed in limine. However, all available objections, including the one relating to the jurisdiction of the Income Tax Officer, may be taken before the appropriate forum, if so advised. Notice for some actual date in the month of February, 1996. M.B.A./S-38/L Petition dismissed