1987 PLP 655 (PTD)
N.V. PHILIPS' GLOBILAMPENFABRIEKEN Versus INCOME-TAX OFFICER and others
| Citation | 1987 PLP 655 (PTD) |
| Forum / Court | Karachi High Court |
| Bench Members | Ajmal Mian and Muhammad Mazhar Ali, JJ |
| Parties | N.V. PHILIPS' GLOBILAMPENFABRIEKEN Versus INCOME-TAX OFFICER and others |
| Primary Law | Income-tax Ordinance (XXXI of 1979) |
Q1: What are the key laws and sections cited in 1987 PLP 655 (PTD)?
This judgment primarily cites: Income-tax Ordinance (XXXI of 1979) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1987 PLP 655 (PTD)?
The case was heard and decided by the Karachi High Court bench comprising: Ajmal Mian and Muhammad Mazhar Ali, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1987 PLP 655 (PTD) (N.V. PHILIPS' GLOBILAMPENFABRIEKEN Versus INCOME-TAX OFFICER and others). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Ali Athar for Petitioner.
- Shaikh Haider for Respondents.
Headnotes / Summary
S. 65--Constitution of Pakistan (1973) Art 199--Re-opening of assessment after its finalization inasmuch as Income-tax Appellate Tribunal had passed a final order in that regard and notice of re-opening of assessment was issued after -such orders of the Tribunal--High Court under its constitutional jurisdiction, restrained department from re-opening of assessment for the relevant years- Department, however, would be entitled to send for the account books for purpose of ascertaining whether bad debts for which adjustment was claimed, in fact Were-written off in the said books of accounts in terms of the order of the Tribunal.
Judgment & Decree
S. 65--Constitution of Pakistan (1973) Art 199--Re-opening of assessment after its finalization inasmuch as Income-tax Appellate Tribunal had passed a final order in that regard and notice of re-opening of assessment was issued after -such orders of the Tribunal--High Court under its constitutional jurisdiction, restrained department from re-opening of assessment for the relevant years- Department, however, would be entitled to send for the account books for purpose of ascertaining whether bad debts for which adjustment was claimed, in fact Were-written off in the said books of accounts in terms of the order of the Tribunal. Ali Athar for Petitioner. Shaikh Haider for Respondents. AJMAL MIAN, J.--This is a stay application against the notice dated 19-3-1987 issued by respondent No. 1 under section 65 of the Income-tax Ordinance, 1979 for re-opening the assessment for the year 1980-81. The grievance of the petitioner is that the above assessment was finalized inasmuch as the learned Income-tax Appellant Tribunal passed a final order as far back as on 11-1-1984 there the present notice has been issued on 19-3-1987. 2. Mr. Shaikh Haider, learned counsel for the respondents, has opposed this application on the ground that there was a mistake on the part of the Department. His further submission was that in terms of the order of the Income-tax Appellate Tribunal, the Income-tax Officer was to give adjustment in respect of the claims for bad debts to the extent they were written off in the account books, which was not done, which is evident from the income-tax officer's order dated 31-12-1983 wherein he accepted a certificate of the Auditor as to the entries in books of accounts in respect of bad debts. 3. We are inclined to restrain the respondent from re-opening of the assessment for the aforesaid year. However, respondent No. 1 will be entitled to send for the account book for the purpose of ascertaining whether the bad debts for which adjustment was claimed was in fact written off in the said books of accounts in terms of the order of the learned Tribunal. M.B.A.IN-46/K Order accordingly.