Legal Case Summary

Case Details
Case ID 0f534016-a2f8-4e75-ac35-f0479d0ae9c8
Body View case body.
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