| Case ID |
3ccb9dbc-05f7-4cc3-bf1d-8834a8674e6c |
| Body |
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| Case Number |
P.T.R. No.115 of 2001 |
| Decision Date |
Apr 04, 2005 |
| Hearing Date |
|
| Decision |
In this case, the Lahore High Court addressed the questions of law arising from the Income Tax Appellate Tribunal's order. The main issues pertained to the interpretation of the Income Tax Ordinance, 1979, and the Income Tax Rules, 1982, specifically regarding the applicability of certain sections and rules. The court concluded that the provisions of section 139, when read with section 165, provide sufficient authority for the establishment of rules and stipulations regarding the filing of statements. The court determined that the previous ruling of the Tribunal, which held that section 108(b) was not applicable in the event of non-compliance with Rule 61, was not justified. Consequently, the court provided clarifications on the legal framework surrounding the case and ultimately dismissed the Tribunal's previous order, reinforcing the legal standing of the Income Tax Rules as subordinate legislation to the Income Tax Ordinance. |
| Summary |
The Lahore High Court's decision in P.T.R. No.115 of 2001 addresses significant aspects of the Income Tax Ordinance, 1979, and the Income Tax Rules, 1982. This case revolves around the interpretation and enforcement of tax regulations, specifically focusing on sections 108, 139, and 165 of the Ordinance, as well as Rule 61 of the Income Tax Rules. The court examined whether the Income Tax Rules are subordinate legislation under the Income Tax Ordinance and clarified the relationship between various sections of the law. This case is pivotal for tax practitioners and legal professionals in understanding the implications of compliance with tax regulations and the authority granted to the Commissioner of Income Tax. The ruling emphasizes the importance of adhering to procedural requirements in tax matters and sets a precedent for future cases concerning tax law interpretation. |
| Court |
Lahore High Court
|
| Entities Involved |
KAMIL COTTON INDUSTRIES (PVT.) LTD.,
COMMISSIONER OF Income Tax/Wealth Tax, Companies Zone, Faisalabad
|
| Judges |
JAWWAD S. KHAWAJA,
NASIM SIKANDAR
|
| Lawyers |
Khurram Naveed Khan
|
| Petitioners |
COMMISSIONER OF Income Tax/Wealth Tax, Companies Zone, Faisalabad
|
| Respondents |
Messrs KAMIL COTTON INDUSTRIES (PVT.) LTD., TOBA TEK SINGH
|
| Citations |
2005 SLD 180,
2005 PTD 2283
|
| Other Citations |
2016 PTD 1675,
PLD 1997 SC 32
|
| Laws Involved |
Income Tax Ordinance, 1979,
Income Tax Rules, 1982
|
| Sections |
108,
108(b),
139,
165,
61
|