| Case ID |
36a0051f-7e6d-48b6-80df-ff7532586f6b |
| Body |
View case body. Login to View |
| Case Number |
Civil Petition No. 3184-L of 2001 |
| Decision Date |
Jul 04, 2006 |
| Hearing Date |
|
| Decision |
The Supreme Court of Pakistan dismissed the petition, affirming the Lahore High Court's decision. The Court held that the earlier delayed estimate was irrelevant due to the taxpayer's subsequent timely filing of a revised estimate under section 53 of the Income Tax Ordinance, 1979. The Court noted that the company had paid all dues based on the revised estimate and that the earlier default of a couple of days was inconsequential in the light of the circumstances. Thus, the petition for leave to appeal was dismissed, and the High Court's ruling was upheld. |
| Summary |
In the case of Commissioner of Income Tax vs. Dawood Hercules Chemicals Ltd., the Supreme Court of Pakistan addressed the nuances of tax liability concerning the timely filing of estimates under the Income Tax Ordinance, 1979. The case revolved around whether a two-day delay in filing an estimate had any bearing on the company's overall tax obligations. The Lahore High Court had previously ruled in favor of the company, allowing their petition based on the timely submission of a revised estimate. The apex court, reinforcing the lower court's decision, emphasized the importance of the revised estimate and the company's compliance with tax obligations. This case highlights critical aspects of tax law, particularly the interpretation of timely filings and the relevance of previous defaults in light of subsequent actions. Legal practitioners should note the implications of this ruling for future tax disputes, especially regarding the procedural adherence to tax regulations. Keywords: tax liability, Income Tax Ordinance, timely filing, legal compliance, tax disputes. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Dawood Hercules Chemicals Ltd.
|
| Judges |
IFTIKHAR MUHAMMAD CHAUDHRY, C.J.,
TASSADDUQ HUSSAIN,
JILLANI,
KARAMAT NAZIR BHANDARI, JJ
|
| Lawyers |
M. Ilyas Khan, Senior Advocate Supreme Court,
M. Aslam Chatha, Advocate-on-Record,
Dr. Ilyas Zafar, Advocate Supreme Court,
Haji M. Rafi Siddiquii, Advocate-on-Record
|
| Petitioners |
another,
Commissioner of Income Tax
|
| Respondents |
Dawood Hercules Chemicals Ltd.
|
| Citations |
2007 SLD 3146,
2007 PTR 1
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 1979
|
| Sections |
53,
87
|