| Case ID |
0ba84c8e-78a0-41ee-9138-9035c6eca1c9 |
| Body |
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| Case Number |
P. T. R. No. 176 of 2001 |
| Decision Date |
Feb 25, 2002 |
| Hearing Date |
|
| Decision |
The Lahore High Court dismissed the reference in limine, concluding that the issue raised did not involve a substantial legal controversy. The court emphasized that not every question of law requires referral to the High Court and that only questions with substantive merit should be entertained. The case involved the Self-Assessment Scheme under the Income Tax Ordinance, where the assessee's claim was rejected on grounds of unsubstantiated income and concealment. The Tribunal had ruled in favor of the assessee, but the High Court found no substantial legal question to warrant further examination. |
| Summary |
This case revolves around the Income Tax Ordinance, specifically Section 136, concerning the appeal process related to the Self-Assessment Scheme. The Lahore High Court, presided over by Justices Naseem Sikandar and Muhammad Sair Ali, evaluated the validity of an appeal from the Income Tax Appellate Tribunal regarding the denial of benefits under the Self-Assessment Scheme. The main issue pertained to whether the assessee, Sh. Muhammad Ali, was entitled to the benefits despite claims of income concealment. The court found that the questions posed did not constitute substantial legal controversies, leading to the dismissal of the reference. This case highlights important aspects of income tax law, self-assessment procedures, and the judicial approach to substantial legal questions in tax cases. |
| Court |
Lahore High Court
|
| Entities Involved |
Not available
|
| Judges |
NASEEM SIKANDAR,
MUHAMMAD SAIR ALI
|
| Lawyers |
Mian Yousaf Umar
|
| Petitioners |
COMMISSIONER OF Income Tax/ Wealth Tax, Faisalabad Zone, Faisalabad
|
| Respondents |
Sh. MUHAMMAD ALI
|
| Citations |
2002 SLD 308,
2002 PTD 1865
|
| Other Citations |
CIT v. Messrs Imminan International, Lahore C.T.R. No.29 of 1991,
The Lungla (Sythet), Tea Co. Ltd. v. Commissioner of Income-tax, Dacca Circle. Dacca 1970 SCMR 872
|
| Laws Involved |
Income Tax Ordinance, 1979
|
| Sections |
136
|