| Case ID |
2e0bc145-7c9d-406d-87b8-faca9f29bcc0 |
| Body |
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| Case Number |
Constitutional Petition No. D 1236 of 1987 |
| Decision Date |
Jun 07, 1990 |
| Hearing Date |
Jul 05, 1989 |
| Decision |
The Sindh High Court ruled in favor of the petitioner, Jennings Private School, declaring the impugned notice dated 26-01-1987 and all subsequent orders as without lawful authority and of no legal effect. The Court emphasized that the Income Tax Officer's actions were unjustified as the petitioner had fully disclosed all relevant material facts during the assessment process. The Court held that the existence of an alternate remedy did not bar the exercise of jurisdiction under Article 199 of the Constitution, particularly when the impugned notice was found to be mala fide. The decision ultimately restrained the respondents from acting upon the invalid notices and orders issued against the petitioner. |
| Summary |
In the landmark case of Jennings Private School vs. Income Tax Officer, the Sindh High Court addressed significant issues regarding the validity of tax assessments and the jurisdictional authority of the Income Tax Officer. The petitioner challenged the notice issued under Section 65 of the Income Tax Ordinance, asserting that it was issued without lawful authority. The Court underscored that despite the presence of an alternate remedy, it retained the discretion to intervene when the actions of the tax authority were found to be unjust and lacking lawful basis. This case sets a precedent for ensuring due process in tax assessments and reinforces the rights of taxpayers against arbitrary actions by tax officials. Keywords such as 'Income Tax Act', 'constitutional jurisdiction', and 'tax assessment validity' highlight the core legal principles involved, making this case relevant for those studying tax law and constitutional rights in Pakistan. |
| Court |
Sindh High Court
|
| Entities Involved |
Messrs JENNINGS PRIVATE SCHOOL,
Income Tax OFFICER, SALARY CIRCLE III, CENTRAL ZONE D
|
| Judges |
SYED HAIDER ALI PIRZADA,
MUKHTAR AHMAD, JUNEJO
|
| Lawyers |
S. Rehan Hasan Naqvi,
Shaikh Hyder
|
| Petitioners |
Messrs JENNINGS PRIVATE SCHOOL
|
| Respondents |
another,
Income Tax OFFICER, SALARY CIRCLE III, CENTRAL ZONE D
|
| Citations |
1990 SLD 111,
1990 PTD 873,
(1991) 63 TAX 16
|
| Other Citations |
Edulji Dinshaw Limited v. Income tax Officer 1990 PTD 155,
Calcutta Discount Co. Ltd. v. Income tax Officer, Companies District I, Calcutta and another ITR 191 = AIR 1961 SC 372,
Gemini Leather Stores v. The Income tax Officer, 'B' Ward, Agra and others 1975 TLR= AIR 1975 SC 1268,
Messrs Arafat Woollen Mills Limited v. The Income tax Officer, Companies Circle C 1, Karachi 1990 SCMR 697,
Johri Lal v. Commissioner of Income tax, UP. 88 ITR 439
|
| Laws Involved |
Income Tax Act, 1922,
Constitution of Pakistan, 1973
|
| Sections |
65,
199
|