1975 PLP 154 (SCMR)
KARACHI INDUSTRIAL CORPORATION AND 3 OTHERS — Petitioners Versus THE COMMISSIONER OF INCOME-TAX AHD ANOTHER — Respondents
| Citation | 1975 PLP 154 (SCMR) |
| Forum / Court | High Court |
| Bench Members | N/A |
| Parties | KARACHI INDUSTRIAL CORPORATION AND 3 OTHERS — Petitioners Versus THE COMMISSIONER OF INCOME-TAX AHD ANOTHER — Respondents |
| Primary Law | Income-tax Act (XI of 1922) |
Q1: What are the key laws and sections cited in 1975 PLP 154 (SCMR)?
This judgment primarily cites: Income-tax Act (XI of 1922) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1975 PLP 154 (SCMR)?
The case was heard and decided by the High Court bench comprising: N/A.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1975 PLP 154 (SCMR) (KARACHI INDUSTRIAL CORPORATION AND 3 OTHERS — Petitioners Versus THE COMMISSIONER OF INCOME-TAX AHD ANOTHER — Respondents). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Ghulam Hussain Abbasi, Advocate Supreme Court instructed by Shafiq Ahmad, Advocate-on-Record for Petitioners.
- S. A. Nusrat, Advocate Supreme Court instructed by S. M. Hanif, Advocate-on-Record for Respondents.
- Date of hearing : 4th September 1974.
- Ghulam Hussain Abbasi, Advocate Supreme Court instructed by Shafiq Ahmad, Advocate‑on‑Record for Petitioners.
- S. A. Nusrat, Advocate Supreme Court instructed by S. M. Hanif, Advocate‑on‑Record for Respondents.
Headnotes / Summary
(On appeal from the judgment and order of the High Court of Sind & Baluchistan, Karachi, dated the 29th May 19' 14 in Petition No. 612 of 1974).
S. 5 (7-A)-Transfer of case from one Income-tax Officer to another--No provision. for issuance of notice to assessee.
Judgment & Decree
S. A. Nusrat, Advocate Supreme Court instructed by S. M. Hanif, Advocate‑on‑Record for Respondents. Date of hearing : 4th September 1974. MUHAMMAD YAQUB ALI, J.‑The Income‑tax Officer, Circle II, Karachi, was processing the return filed by the petitioners for the years 1969‑70 and 1970‑71 when he was transferred to Circle "R", Karachi. In order that the same officer may continue to deal with it, the Commissioner of Income‑tax acting in pursuance to the powers conferred on him by subsection (7‑A) of section 5 of the Income‑tax Act transferred the case to the Income‑tax Officer, Circle "It". The petitioners felt aggrieved by the order and moved for its quashment in the High Court on the ground that it was without lawful authority. The learned Chief Justice who heard the writ petition found no merits in the contention that the order of transfer was without jurisdiction and dismissed the writ petition. The petitioners now seek leave to appeal. Mr. Ghulam Hussain Abbasi appearing In support of the petition conceded that the Commissioner of Income‑tax had the jurisdiction to transfer the petitioner's assessment case from Income‑tax Officer, IInd Circle, to Income‑tax Officer, "R" Circle, but maintained that the impugned order vas liable to be set aside as no notice was issued to the assessees before it was made. There is no provision in subsection (7‑A) of section 5 of the Income tax Act for issuance of a notice before a case is transferred from one officer to another by the Central Board of Revenue or the Commissioner of Income‑tax, but it was urged that the rule of natural justice required that before an order adverse to a party is passed he shall be heard. There is little force in the contention. The order passed by the Commissioner of Income‑tax transferring the case from Income‑tax Officer, IInd Circle to Income-tax Officer; "R" Circle, was merely calculated to enable the same officer to finalise the assessments who was already dealing with them. Per se such an order did not result in any prejudice to the assessees. We further find that in view of the complaint made by the petitioners that the Income‑tax Officer, Circle "R" was biased against them, the Commissioner of Income‑tax has given directions that the Inspecting Assistant Income‑tax Commissioner shall approve the assessment made by the Income‑tax Officer before it is finalized and that if the petitioners have any specific grievance against the Income‑tax Officer, they should bring ft to the notice of the Inspecting Assistant Commissioner of Income‑tax. In the circumstances we see no reason to interfere with the order passed by the High Court by which the writ petition filed by the petitioners calling in question the order passed by the Income‑tax Commissioner was rejected. The petition for leave to appeal is dismissed. Petition dismissed.