| Case ID |
1fc8beae-311f-4524-ae79-1d97783ff5d9 |
| Body |
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| Case Number |
Civil Petitions for Special Leave to Appeal Nos. 8 |
| Decision Date |
Mar 02, 1980 |
| Hearing Date |
Mar 02, 1980 |
| Decision |
The Supreme Court of Pakistan granted leave to appeal in all the petitions filed against the judgments of the Lahore High Court. The core issue was the interpretation of Section 26A of the Income Tax Act, 1922, particularly regarding a firm's right to renew its registration. The court noted that the judgments in question were based on a prior case where leave had already been granted. Therefore, the court decided to grant leave on the same terms as in the previous case, allowing the appeals to proceed for further hearing. |
| Summary |
This case revolves around the interpretation of Section 26A of the Income Tax Act, 1922, which addresses the renewal of a firm's registration. The Supreme Court of Pakistan reviewed multiple petitions from the Commissioner of Income Tax, Lahore, against the judgments of the Lahore High Court. The court emphasized the importance of consistent legal interpretation, especially when addressing similar issues of limitation and registration renewal rights for firms. The decision underscores the court's commitment to uphold legal clarity and procedural fairness in tax matters, particularly in the context of previous rulings that set a precedent for this case. It highlights the balance between regulatory compliance and the rights of firms in tax registration processes, making it a significant case for legal practitioners and firms alike. Keywords such as 'Income Tax Act', 'Supreme Court of Pakistan', 'legal interpretation', 'registration renewal', and 'tax law' are central to understanding the implications of this ruling. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Commissioner of Income Tax, Lahore,
Messrs Electro Cable Industries, Lahore
|
| Judges |
Dorab Patel,
Nasim Hasan Shah
|
| Lawyers |
S. Abdul Haque, Senior Advocate,
Sh. Riazul Haq, Advocate,
Iftikharudin, Advocate on-Record
|
| Petitioners |
Commissioner of Income Tax, Lahore
|
| Respondents |
Messrs Electro Cable Industries, Lahore and others
|
| Citations |
1990 SLD 108,
1990 PTD 840
|
| Other Citations |
Civil Reference No. 65 of 1967,
Commissioner of Income Tax v. Messrs Rippon Printing Press
|
| Laws Involved |
Income Tax Act, 1922,
Constitution of Pakistan, 1973
|
| Sections |
26A,
185(3)
|