| Case ID |
0f534016-a2f8-4e75-ac35-f0479d0ae9c8 |
| 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 against the Lahore High Court's decision, which had previously allowed the respondent-company's constitutional petition. The High Court found that the respondent had filed a revised estimate six days prior to the deadline and had paid all dues based on this estimate. The Court ruled that the earlier default of two days in filing an estimate was inconsequential given the circumstances. The plea of laches raised by the Department was rejected, affirming the legality of the respondent's actions under Section 53(2) of the Income Tax Ordinance, 1979. |
| Summary |
This case revolves around the interpretation and application of the Income Tax Ordinance, 1979, particularly sections 53(2) and 87. It highlights the importance of timely filing and the implications of delays in submitting tax estimates. The Supreme Court of Pakistan upheld the Lahore High Court's decision which favored the respondent company, emphasizing that minor delays in filing estimates, particularly in the context of subsequent compliance with tax obligations, should not lead to punitive measures like additional tax notices. The case underscores the balance between regulatory enforcement and equitable treatment of taxpayers, especially in light of the provisions established by the Income Tax Ordinance. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
COMMISSIONER OF Income Tax,
DAWOOD HERCULES CHEMICALS LTD
|
| Judges |
IFTIKHAR MUHAMMAD CHAUDHRY, C.J.,
TASSADDUQ 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 |
2006 SLD 214,
2006 PTCL 432,
(2007) 95 TAX 1,
2006 PTD 2498
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 1979
|
| Sections |
53(2),
87
|