| Case ID |
1ace82cc-3e39-4562-be25-15763b9d044f |
| Body |
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| Case Number |
Civil Appeal No. 197 of 1987 |
| Decision Date |
Oct 31, 1987 |
| Hearing Date |
Oct 31, 1987 |
| Decision |
The Supreme Court ruled that the Income Tax Tribunal's failure to communicate its order was not in accordance with the law. It emphasized that the Tribunal must adhere to proper judicial processes, ensuring that all members of the Tribunal agree on decisions, especially when there are differing opinions. The court highlighted that the communication of an order is a ministerial act that should occur automatically once a decision is made. Due to procedural irregularities, the appeal was dismissed, affirming the Tribunal's authority to constitute a larger bench when necessary. |
| Summary |
In the case of Civil Appeal No. 197 of 1987, the Supreme Court of Pakistan addressed significant questions regarding the procedural integrity of the Income Tax Tribunal. The case revolved around the Tribunal's failure to communicate its decisions effectively, raising concerns about the adherence to legal protocols within quasi-judicial bodies. The court underscored that the Tribunal's decisions must reflect a collective agreement among its members, particularly in instances where differences arise. This ruling reinforced the principle that communication of judicial decisions is a critical aspect of the legal process. It serves as a reminder of the importance of transparency and accountability in judicial proceedings, ensuring that all parties involved are informed of decisions that affect them. The court's decision also highlighted the potential for abuse of power if procedural norms are not followed, thereby protecting the rights of the petitioners. The ruling not only clarified the legal standing of the Tribunal's orders but also emphasized the necessity for thorough and clear communication in legal proceedings, which is fundamental to maintaining the rule of law and public confidence in the judicial system. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Not available
|
| Judges |
Nasim Hasan Shah,
Shafiur Rahman,
Saad Saood Jan,
Ali Hussain Qazilbash,
Mian Aftab A. Shaikh
|
| Lawyers |
Nasim A. Farooqui,
Rehan Hassan,
Manzoor Ilahi,
Sajjad Ahmad Sipra,
Ch. Akhtar Ali
|
| Petitioners |
Manzoor Ilahi,
Nasim A. Farooqui,
Rehan Hassan
|
| Respondents |
Ch. Akhtar Ali,
Sajjad Ahmad Sipra
|
| Citations |
1988 SLD 186,
1988 SCMR 50
|
| Other Citations |
Mohammad Akil v. Asadunnissa Bibee (1868) 9 W R 1,
Surrender Singh v. State of Uttar Pradesh AIR 1954 S C 194
|
| Laws Involved |
Income Tax Ordinance, 2001,
Income Tax Appellate Tribunal Rules, 1981,
Constitution of Pakistan, 1973
|
| Sections |
133(7),
28,
29,
185(3)
|