1989 PLP 935(1) (PTD)
MESSRS ARAFAT WOOLLEN MILLS LTD Versus INCOME-TAX OFFICER
| Citation | 1989 PLP 935(1) (PTD) |
| Forum / Court | Supreme Court of Pakistan |
| Bench Members | : Abdul Kadir Shaikh, S.A. Nusrat and Zaffar Hussain Mirza, JJ |
| Parties | MESSRS ARAFAT WOOLLEN MILLS LTD Versus INCOME-TAX OFFICER |
| Primary Law | Income-tax Ordinance (XXXI of 1979) |
Q1: What are the key laws and sections cited in 1989 PLP 935(1) (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 1989 PLP 935(1) (PTD)?
The case was heard and decided by the Supreme Court of Pakistan bench comprising: : Abdul Kadir Shaikh, S.A. Nusrat and Zaffar Hussain Mirza, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1989 PLP 935(1) (PTD) (MESSRS ARAFAT WOOLLEN MILLS LTD Versus INCOME-TAX OFFICER). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- S.A. Wadood and M. Shabbir Ghaury for Appellant.
- Shaikh Hyder Muzaffar Hassan for Respondent.
- Date of hearing: 28th January, 1988,
Headnotes / Summary
Ss.56 & 61--Constitution of Pakistan (1973), Art. 185 (3)--Notices y Income- tax Officer- invoking Constitutional jurisdiction to challenge legality of notices--High Court declined to interfere--Supreme Court for the reasons to be recorded separately allowed assessee's appeal declaring income-tax notices served upon assessee, as without lawful authority and of no legal effect and restrained Income-tax Authority from acting on said notices.
Judgment & Decree
ABDUL KADIR SHAIKH, J.--For the reasons recorded separately, this appeal is allowed y6th the result that the impugned judgment of the High Court dated 16-1-1986 is set aside and the Constitution petition filed by the appellant is allowed with the result that the impugned notice dated 18-9-.1984 and all subsequent notices dated 20-1-198.5 and 26-1-1985 are declared as without lawful authority and of no legal effect, and the respondent is restrained from acting on the impugned notices or implementing the same or taking any further action in pursuance thereto himself or through any agency or in any manner whatsoever. The appellant shall also be entitled to costs. A.A/A-550/S Appeal allowed.