| Case ID |
25fff5c9-1853-4b4a-b982-6d1ccbf3dffc |
| Body |
View case body. Login to View |
| Case Number |
I.T.As. Nos.103, 106 and 107 of 1999 |
| Decision Date |
Nov 16, 2006 |
| Hearing Date |
|
| Decision |
The Lahore High Court dismissed the appeal as no question of law arose from the impugned order of the Appellate Tribunal. The Tribunal had concluded that the assessee (MUSHTAQ ALI CHEEMA) had not received salary from both companies where he was a director, confirming that he was a whole-time employee of only one company during the relevant assessment year. The court held that the factual conclusions drawn by the Tribunal could not be interfered with in the present appeal as they were not in dispute. Thus, the appeal was dismissed. |
| Summary |
In the case of I.T.As. Nos.103, 106 and 107 of 1999, the Lahore High Court dealt with the issue of income tax assessment concerning MUSHTAQ ALI CHEEMA, a director at M.S.C. Textiles (Pvt.) Ltd. The crux of the case revolved around whether the respondent received salary from multiple companies during the assessment year 1991-92. The Appellate Tribunal found that he had only worked for one company, leading to the dismissal of the appeal by the Lahore High Court. This case highlights the complexities of tax regulations under the Income Tax Ordinance, 1979 and the importance of precise factual determinations in tax appeals. Relevant sections include 136 and 3(2)(c) of the Ordinance and Rule 3 of the Income Tax Rules, 1982. The decision reinforces the principle that factual conclusions made by lower courts should not be easily overturned unless a clear question of law is presented. |
| Court |
Lahore High Court
|
| Entities Involved |
Not available
|
| Judges |
SH. AZMAT SAEED,
SYED HAMID ALI SHAH
|
| Lawyers |
Khadim Hussain Zahid
|
| Petitioners |
COMMISSIONER OF INCOME TAX/WEALTH TAX COMPANIES ZONE, FAISALABAD
|
| Respondents |
MUSHTAQ ALI CHEEMA C/o M.S.C. TEXTILES (PVT.) LTD., FAISALABAD
|
| Citations |
2007 SLD 37,
2007 PTCL 444,
2007 PTD 833,
(2007) 95 TAX 333
|
| Other Citations |
1998 (78) Tax 179 (Trib.),
C.I.T., Faisalabad v. Waseem Ashfaq C/o Ashfaq Textile Mills (Pvt.) Ltd.) I.T.A. No.427 of 1999
|
| Laws Involved |
Income Tax Ordinance, 1979,
Income Tax Rules, 1982
|
| Sections |
136,
3(2)(c),
3
|