| Case ID |
05107c4b-3404-4749-af11-468895c3182e |
| Body |
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| Case Number |
Civil Petition No.3184-L of 2001 |
| Decision Date |
Jul 04, 2006 |
| Hearing Date |
|
| Decision |
The Supreme Court dismissed the petition for leave to appeal filed by the Department, affirming the Lahore High Court's judgment. The Court held that the respondent-Company had filed a revised estimate on time and had paid all tax liabilities based on that estimate. The Court found that the earlier default of one or two days in filing the estimate was irrelevant in the circumstances of the case. The High Court's acceptance of the constitutional petition was validated, emphasizing that the respondent's actions were supported by the provisions of the Income Tax Ordinance, 1979. |
| Summary |
This case revolves around the Income Tax Ordinance, 1979 and its interpretation concerning the timely filing of tax estimates. The petitioner, the Commissioner of Income Tax, contended that the respondent, Dawood Hercules Chemicals, Ltd., had filed its estimate late, warranting additional tax. However, the Supreme Court upheld the Lahore High Court's decision, which found that the company had rectified its filings and paid all dues. The judgment clarifies the standards for timely tax filings and the relevance of minor delays in the context of broader compliance. This case is significant for tax law practitioners and companies navigating tax obligations, emphasizing the importance of timely and accurate filings while providing clarity on the consequences of minor procedural delays. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Income Tax Department,
Dawood Hercules Chemicals, Ltd.
|
| Judges |
IFTIKHAR MUHAMMAD CHAUDHRY, C.J.,
TASSADUQ HUSSAIN, JILLANI,
KARAMAT NAZIR BHANDARI, JJ
|
| Lawyers |
M. Ilyas Khan, Senior Advocate Supreme Court,
M. Aslam Chatha, Advocate-on-Record,
Dr. Ilyas Zafar, Advocate Supreme Court,
Haji M. Rafi Siddiqui, Advocate-on-Record
|
| Petitioners |
,
COMMISSIONER OF Income Tax
|
| Respondents |
,
DAWOOD HERCULES CHEMICALS, LTD.
|
| Citations |
2007 SLD 493,
2007 SCMR 227
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 1979,
Constitution of Pakistan, 1973
|
| Sections |
53(2),
87,
185(3)
|