| Case ID |
26899bc5-3b7b-43af-8c4b-82c190778352 |
| Body |
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| Case Number |
Civil Petition No. 8-K of 1994 |
| Decision Date |
Mar 24, 1994 |
| Hearing Date |
Mar 24, 1994 |
| Decision |
The Supreme Court of Pakistan ruled that the petitioner seeks leave to appeal against the order of the High Court which held that under section 136(7) of the Income Tax Ordinance, 1979, the High Court has the power to grant stay. The court noted that the application for stay had become academic, as it was resolved with the consent of the parties, allowing the respondent to pay tax in instalments. The court emphasized that questions of an academic nature are not to be considered, especially when they do not affect the rights of the parties involved. Thus, the court refused to grant leave, stating that it is not bound to answer questions that are irrelevant or unnecessary. The decision underlined the importance of practical relevance in legal inquiries. |
| Summary |
This case revolves around the interpretation of section 136(2) of the Income Tax Ordinance, 1979, where the Supreme Court of Pakistan dealt with the issue of academic references in legal proceedings. The court clarified that when questions posed do not affect the rights and liabilities of any parties involved, it may choose to refuse to answer them. This ruling is significant in establishing the boundaries of legal inquiries that courts are obliged to address, particularly when such inquiries are merely abstract and have no practical implications. The court's decision is pivotal for tax law practices, emphasizing the necessity for questions to have tangible relevance to the parties' rights. The case highlights the distinction between legal inquiries that serve a substantive purpose versus those that are purely theoretical. Legal practitioners must be aware that courts may decline to engage with questions that do not bear on the actual circumstances of a case. This ruling serves as a precedent for future cases, ensuring that legal resources are utilized efficiently and purposefully, without engaging in unnecessary academic debates. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Not available
|
| Judges |
AJMAL MIAN,
SAJJAD ALI SHAH,
SALEEM AKHTAR
|
| Lawyers |
Nasruliah Awan, Advocate Supreme Court,
S.M. Abbas, Advocate-on-Record,
Rehan Hasan Naqvi, Advocate Supreme Court,
Mrs. Majida Razvi, Advocate-on-Record
|
| Petitioners |
COMMISSIONER OF Income Tax COMPANIES NO. 1, KARACHI
|
| Respondents |
M/s. HASSAN ASSOCIATES (PVT.) LTD., KARACHI
|
| Citations |
1994 SLD 159,
1994 PTD 1256,
(1994) 69 TAX 165,
(1994) 70 TAX 157
|
| Other Citations |
Sri Rajendra Narayan v. Commissioner of Income-tax 8 ITR 495,
Commissioner of Income-tax v. Sint. Anasuya Deve 68 ITR 750 (SC),
Commissioner of Income-tax v. Calcutta Discount Co. Ltd. 91 ITR 8 (SC)
|
| Laws Involved |
Income Tax Ordinance, 1979
|
| Sections |
136(2)
|