| Case ID |
1607e745-e3b3-4a6a-8944-06ad54d4f3a3 |
| Body |
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| Case Number |
D 136 of 1985 |
| Decision Date |
Nov 05, 1985 |
| Hearing Date |
May 30, 1985 |
| Decision |
The petition was allowed, declaring that the petitioner, a partnership firm and contractor, was entitled to immunity from detailed scrutiny under the self-assessment scheme of the Income Tax Ordinance, 1979. The court found that the income tax return filed by the petitioner fulfilled all the requirements of the scheme, and the Income Tax Officer could not demand the production of trading and profit and loss accounts unless it was established that the return did not disclose the correct income. The impugned orders were deemed without lawful authority and of no legal effect, and it was directed that the return be considered pending and decided in accordance with law. The parties were instructed to bear their own costs in this case. |
| Summary |
In the case of Sindh High Court's Constitutional Petition No. D 136 of 1985, the court addressed the application of the Income Tax Ordinance, 1979, specifically sections 57 and 59(1) concerning a self-assessment scheme. The petitioner, a partnership firm, contested the Income Tax Officer's demands for detailed financial documents despite complying with the self-assessment requirements. The court ruled in favor of the petitioner, emphasizing that the self-assessment scheme should protect compliant taxpayers from unnecessary scrutiny unless discrepancies in income reporting were evident. This case highlights the importance of adhering to established tax guidelines and the legal protections available to taxpayers under the Income Tax Ordinance. |
| Court |
Sindh High Court
|
| Entities Involved |
Not available
|
| Judges |
HAIDER ALI PIRZADA,
ABDUL QADEER
|
| Lawyers |
Rehan Hassan Naqvi,
Shaikh Raider
|
| Petitioners |
Messrs Shaikh Ghulam Shah
|
| Respondents |
2 others,
Income Tax Officer, West Zone
|
| Citations |
1986 SLD 6,
1986 PTD 32,
(1986) 53 TAX 76
|
| Other Citations |
30 I T R 163,
(1940) 8 I T R 442,
(1963) 48 I T R 1,
(1975) P T D 50,
Commissioner of Income tax v. Khushi Muhammad I. T. R. No. 314 of 1972,
Commissioner of Income tax v. Manzoor Hussain Abdul Karim 1983 P T D 291
|
| Laws Involved |
Income Tax Ordinance, 1979
|
| Sections |
57,
59(1)
|