| Case ID |
049422f4-d252-44f6-b03f-8577a7bdd0f6 |
| Body |
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| Case Number |
CIVIL PETITIONS NO. 526, 577 TO 579, 585, 586, 594 |
| Decision Date |
Nov 12, 2013 |
| Hearing Date |
|
| Decision |
The Supreme Court dismissed the petitions for leave to appeal against the Lahore High Court's common judgment dated 12.11.2012, which addressed the applicability of Section 121(1)(d) of the Income Tax Ordinance, 2001, in cases where a deemed assessment order has already been made under Section 120. The court found that the legislative scheme did not allow for cancellation or amendment of the deemed assessment order prior to the amendments made through the Finance Act, 2010. The court confirmed the High Court's decision, stating that the amendments do not have retrospective effect, and thus the judgment of the High Court was justified and required no interference. |
| Summary |
This case involves a significant legal question about the applicability of specific sections of the Income Tax Ordinance, 2001, particularly concerning the process of assessment and the legal implications of deemed assessment orders. The Supreme Court of Pakistan evaluated the legislative framework and amendments relevant to the Income Tax Ordinance, specifically focusing on whether an assessment under Section 121(1)(d) could be made when a deemed assessment under Section 120 had already occurred. The court concluded that prior to legislative changes made in 2010, there was no provision for canceling or amending a deemed assessment under Section 120 by an assessment order under Section 121. This ruling underscores the importance of adhering to the legal provisions as they existed during the relevant tax periods and highlights the necessity for clarity in tax legislation. The case sets a precedent for future interpretations of the Income Tax Ordinance and emphasizes the need for stakeholders in the tax system, including taxpayers and revenue authorities, to understand the implications of legislative amendments on ongoing assessments. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Not available
|
| Judges |
MR. JUSTICE IFTIKHAR MUHAMMAD CHAUDHRY, CHIEF JUSTICE,
MR. JUSTICE GULZAR AHMED, JUSTICE,
MR. JUSTICE SH. AZMAT SAEED, JUSTICE
|
| Lawyers |
Not available
|
| Petitioners |
Abdullah Khan, Proprietor
|
| Respondents |
Commissioner Inland Revenue, Zone-Ill, RTO, Rawalpindi
|
| Citations |
2013 SLD 1460
|
| Other Citations |
Glaxo Laboratories Ltd, v. Inspecting Assistant Commissioner of Income Tax and others (1992 SCC 910)
|
| Laws Involved |
Income Tax Ordinance, 2001
|
| Sections |
120,
121,
121(1)(d),
170(10)
|