1994 PLP 838 (PTD)
THE COMMISSIONER OF INCOME TAX, ZONE `A', KARACHI Versus ABDUL GHAFFAR
| Citation | 1994 PLP 838 (PTD) |
| Forum / Court | Karachi High Court |
| Bench Members | Nasir Aslam Zahid, C.J. and Ahmed Yar Khan, J |
| Parties | THE COMMISSIONER OF INCOME TAX, ZONE `A', KARACHI Versus ABDUL GHAFFAR |
| Primary Law | Income-tax Act (XI of 1922) |
Q1: What are the key laws and sections cited in 1994 PLP 838 (PTD)?
This judgment primarily cites: Income-tax Act (XI of 1922) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1994 PLP 838 (PTD)?
The case was heard and decided by the Karachi High Court bench comprising: Nasir Aslam Zahid, C.J. and Ahmed Yar Khan, J.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1994 PLP 838 (PTD) (THE COMMISSIONER OF INCOME TAX, ZONE `A', KARACHI Versus ABDUL GHAFFAR). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Date of hearing: 28th October, 1993.
- NASIR ASLAM ZAHID, CJ.---Learned counsel for the Department himself states that the question involved in this application under section 136(2) of (he Income Tax Ordinance, 1979, filed by the Department relating to the computation of Tax for purposes of proviso (II) of Para-A of Part I of the Schedule to the relevant Finance Act without regard to the provision of section 16(I)(b) of the Income Tax Ordinance has been finally settled by the Supreme Court in its decision in the case of Commissioner of Income Tax v. Anweraly Haji Noor Muhammad, reported in 1992 SCMR 458 = 1992 PTD 347. None present on behalf of the respondent.
Headnotes / Summary
S. 2(15)
Finance Ordinance (XXIV of 1961), Third Sched., Part I, Para. A proviso (II)
Computation of tax for purposes of proviso (II) of Para. A of Part I of the Schedule to Finance Act, 1961 without regard to the provision of S.16(1)(b) of the Act was justified. Commissioner of Income Tax v. Anweraly Haji Noor Muhammad 1992 SCMR 458 = 1992 PTD 347 ref. Nasrullah Awan for Applicant. Respondent (absent).
Judgment & Decree
NASIR ASLAM ZAHID, CJ.
Learned counsel for the Department himself states that the question involved in this application under section 136(2) of (he Income Tax Ordinance, 1979, filed by the Department relating to the computation of Tax for purposes of proviso (II) of Para-A of Part I of the Schedule to the relevant Finance Act without regard to the provision of section 16(I)(b) of the Income Tax Ordinance has been finally settled by the Supreme Court in its decision in the case of Commissioner of Income Tax v. Anweraly Haji Noor Muhammad, reported in 1992 SCMR 458 = 1992 PTD
347. None present on behalf of the respondent.
2. In view of the aforesaid decision of the Supreme Court, the Income Tax Appellate Tribunal decided the question correctly.
3. In the circumstances, this application is dismissed but with no order as to costs. M.BA./C-311/K Application dismissed.