| Case ID |
1fcc9c45-5c9b-4241-9989-be4650883593 |
| Body |
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| Case Number |
Writ Petition No.1646-1 of 1993 |
| Decision Date |
Nov 30, 1993 |
| Hearing Date |
Nov 30, 1993 |
| Decision |
The Lahore High Court addressed a challenge made through a writ petition regarding a show-cause notice issued by the Inspecting Additional Commissioner of Income Tax pertaining to the assessment year 1991-92. The court noted that the petitioner was directed to produce specific documentary evidence, failing which adverse inferences might be drawn. The court declined to issue the writ as requested, instructing the petitioner to first approach the Inspecting Additional Commissioner and raise any legal objections regarding the validity of the notice. The court emphasized that if objections were raised, the Commissioner should decide on jurisdiction based on the reply to the show-cause notice, following the precedent established in the case of Glaxo Laboratories Limited v. Inspecting Assistant Commissioner of Income Tax. The court's decision underscores the importance of procedural compliance and the rights of the petitioner to contest the notice before seeking judicial intervention. |
| Summary |
This case revolves around a writ petition filed by M/s. NOOR HOSPITAL against the Inspecting Additional Commissioner of Income Tax concerning a show-cause notice issued for the assessment year 1991-92. The notice required the petitioner to present documentary evidence to support their case. The Lahore High Court, presided over by Justice Irshad Hasan Khan, did not delve into the merits of the case but instead directed the petitioner to engage with the Commissioner first. The court highlighted the procedural aspects of tax assessments and the rights of taxpayers to contest notices before escalating to higher judicial authorities. The decision reflects the court's adherence to established legal principles and the necessity for taxpayers to utilize available remedies under the law. Key laws cited include the Income Tax Ordinance, 1979, specifically Section 66A, and Article 199 of the Constitution of Pakistan, 1973. This case emphasizes the procedural rights of petitioners in tax matters and the role of the judiciary in interpreting tax laws. Additionally, it serves as a reminder for taxpayers to be proactive in addressing notices from tax authorities to ensure compliance and avoid adverse consequences. |
| Court |
Lahore High Court
|
| Entities Involved |
M/s. NOOR HOSPITAL,
INSPECTING ADDITIONAL COMMISSIONER OF Income Tax
|
| Judges |
IRSHAD HASAN KHAN, J
|
| Lawyers |
Jawahar A. Naqvee
|
| Petitioners |
M/s. NOOR HOSPITAL
|
| Respondents |
INSPECTING ADDITIONAL COMMISSIONER OF Income Tax
|
| Citations |
1994 SLD 167,
1994 PTD 1323,
(1994) 70 TAX 20
|
| Other Citations |
PLD 1992 SC 549
|
| Laws Involved |
Income Tax Ordinance, 1979,
Constitution of Pakistan, 1973
|
| Sections |
66A,
199
|