| Case ID |
1f3938b5-4e5e-4ea5-b337-2630c8b0e41b |
| Body |
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| Case Number |
Writ Petition No. 9953 of 2004 |
| Decision Date |
Jul 29, 2004 |
| Hearing Date |
Jul 29, 2004 |
| Decision |
The court found that the order passed by the Income Tax Appellate Tribunal was not a judicial order, as it failed to apply a reasoned approach to the cases presented. The Tribunal's concluding part of the order was deemed sketchy and non-speaking, violating the principles of justice and the requirement for a reasoned judgment. Consequently, the court struck down the order dated 5-6-2004, declaring it illegal and void, and remanded the matter back to the Tribunal for a fresh decision after hearing both parties. |
| Summary |
In the case of Writ Petition No. 9953 of 2004, the Lahore High Court addressed a constitutional petition against the Income Tax Appellate Tribunal's order, which had dismissed the petitioner's appeals. The petitioner, running a business named Messrs Inter Home, challenged the Tribunal's decision as it was not a speaking order and lacked a proper evaluation of the arguments presented by both parties. The court emphasized the importance of judicial reasoning in decisions made by authorities exercising judicial powers. The case highlights the principles of fair trial and the necessity for judicial bodies to articulate their decisions clearly. The court ultimately found in favor of the petitioner, remanding the case for a fresh hearing and underscoring the legal requirement for reasoned judgments in the judiciary. |
| Court |
Lahore High Court
|
| Entities Involved |
Income Tax Appellate Tribunal,
Messrs Airport Support Services,
Quaid-e-Azam International Airport, Karachi
|
| Judges |
MUHAMMAD MUZAMMAL KHAN, J,
MAHMOOD BARNI
|
| Lawyers |
Shahbaz Butt,
M. Ilyas Khan
|
| Petitioners |
Messrs Inter Home
|
| Respondents |
INSPECTING ADDITIONAL COMMISSIONER OF Income Tax, GUJRANWALA
|
| Citations |
2005 SLD 9,
2005 PTD 165,
(2005) 92 TAX 235
|
| Other Citations |
1998 SCMR 2268,
PLD 2002 SC 630
|
| Laws Involved |
Income Tax Ordinance, 1979,
Constitution of Pakistan, 1973,
General Clauses Act, 1897,
Income Tax Ordinance, 2001
|
| Sections |
59,
59A,
66,
66A,
80,
80C(7),
143,
143B,
166,
199,
24-A,
221
|