| Case ID |
385bfab7-a3f0-4871-aa3d-1c0c14075971 |
| Body |
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| Case Number |
Civil Appeal No. 195 of 1972 |
| Decision Date |
Jun 23, 1985 |
| Hearing Date |
|
| Decision |
The appeal was directed against the judgment of the Division Bench of the Lahore High Court which dismissed the appellant's application under section 66(1) of the Income Tax Act, 1922. The Supreme Court found that the High Court had misapprehended its jurisdiction, dismissing the reference without addressing the substantial question of law regarding the penalty imposed under the Income Tax Act. It was noted that the High Court could not decide a question referred to it if the party did not choose to press it. Consequently, the appeal was dismissed as it did not warrant interference by the Supreme Court, and no costs were awarded. |
| Summary |
This case involves a significant interpretation of the Income Tax Act, 1922, particularly focusing on section 66(1) which deals with references to the High Court. The Supreme Court of Pakistan reviewed the dismissal of an application by the Lahore High Court, emphasizing the importance of presenting valid reasons to challenge orders of the Income Tax Appellate Tribunal. The case highlights the procedural requirements in tax law appeals and the necessity for parties to actively engage in the judicial process to ensure their grievances are addressed. The ruling reinforces the standards for judicial review of tax decisions and establishes a precedent for future cases involving similar circumstances. Key terms include Income Tax Act, judicial review, and procedural compliance. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Not available
|
| Judges |
ASLAM RIAZ HUSSAIN,
MUHAMMAD AFZAL ZULLAH,
NASIM HASAN SHAH
|
| Lawyers |
S. Munir Hussain Shah,
Ch. Muhammad Ishaq,
Inayat Hussain
|
| Petitioners |
MESSRS LASSANI BROTHERS
|
| Respondents |
others,
THE COMMISSIONER OF Income Tax
|
| Citations |
1985 SLD 278,
1985 PLD 387,
(1985) 52 TAX 144
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Act, 1922,
Constitution of Pakistan, 1973
|
| Sections |
66(1),
185(3)
|