| Case ID |
36a65c44-91f3-4c4f-987a-359fa071dffe |
| Body |
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| Case Number |
Civil Petition for Leave to Appeal Nos. 71 and 72 |
| Decision Date |
Feb 26, 1989 |
| Hearing Date |
|
| Decision |
Leave to appeal has been sought against the impugned decision by the High Court in two Tax references. The Court held that the relevant basis for the assessment was not ignored, nor was there any defect in the manner adopted. The assessment made was considered honest, and the conduct of the assessee was rightly kept in view. Consequently, the Court found no justification for interference on the merits of the case and refused leave to appeal. |
| Summary |
This Supreme Court case involves a civil petition for leave to appeal concerning the Income-tax Act of 1922. The petitioner, Siddique Textiles Ltd, challenged the decision of the Lahore High Court regarding the assessment made by the Income-tax authorities. The key legal issue centered around the interpretation of Section 13 of the Income-tax Act, which relates to the basis of tax assessments. The Court examined the arguments presented by the petitioner's counsel, who cited several precedents to support their position. Ultimately, the Supreme Court affirmed the High Court's decision, stating that the assessment was carried out honestly and that the relevant factors were duly considered. The decision emphasized the importance of factual appreciation in tax assessments, indicating that differences in opinion on the assessment's honesty were not sufficient grounds for granting leave to appeal. This case highlights critical aspects of tax law compliance and judicial interpretation in Pakistan, making it a significant reference for future tax-related disputes. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Not available
|
| Judges |
MUHAMMAD AFZAL ZULLAH,
USMAN ALI SHAH
|
| Lawyers |
Talib H. Rizvi, Advocate,
Ali Imam Naqvi, Advocate-on-Record,
Ch. M. Ishaque, Advocate,
S. Inayat Hussain, Advocate-on-Record
|
| Petitioners |
SIDDIQUE TEXTILES LTD
|
| Respondents |
THE COMMISSIONER, INCOME TAX, RAWALPINDI
|
| Citations |
1989 SLD 1791,
1989 SCMR 1595
|
| Other Citations |
Commissioner of Income-tax, United and Central Provinces v. Badridas Ramrai Shop, Akola, Owner Laxminarayan Badridas Shrawagi A I R 1937 P C 133,
Miss Assia v. Income-tax Appellate Tribunal etc. P L D 1979 S C 949,
Mian Muhammad Sharif & Co. v. Commissioner of Income-tax 1987 S C M R 1254
|
| Laws Involved |
Income-tax Act (XI of 1922),
Constitution of Pakistan (1973)
|
| Sections |
13,
185(3)
|