Legal Case Summary

Case Details
Case ID 4399e068-2efa-4247-98f7-d2020856cca2
Body View case body.
Case Number Civil Petitions Nos. K-12 and K-13 of 1984
Decision Date Jul 04, 1985
Hearing Date Jul 04, 1985
Decision The Supreme Court granted leave to appeal to the Commissioner of Income Tax against the judgment of the High Court of Sind, which had answered two questions referred under section 66(2) of the Income Tax Act in favor of the respondent (Printers Combine Ltd.). The first question was whether the proviso to section 13 could be invoked based on the facts presented, and the second question pertained to the sufficiency of material on record for the Tribunal's computation of income. The Supreme Court found that the questions were purely factual, with no legal questions arising that warranted interference by the High Court, which had upheld the concurrent findings of fact from the Assessing Officer and the Income-Tax Tribunal.
Summary This case revolves around the interpretation and application of the Income-tax Act of 1922, specifically focusing on the assessment of income and the procedural aspects of tax appeals. The Supreme Court of Pakistan evaluated the High Court's decision which had favored the respondent, Printers Combine Ltd., in a dispute concerning the assessment years 1965-66 and 1966-67. The core issues included the invocation of the proviso to section 13 and the basis for income computation by the Tribunal. The Court emphasized the importance of factual determinations made by lower authorities and reinforced the principle that unless a question of law is clearly presented, the findings of fact should be upheld to maintain the integrity of the tax assessment process. This decision highlights the judiciary's role in tax matters and the necessity for clear evidence in establishing income claims, which is crucial for tax compliance and regulation.
Court Supreme Court of Pakistan
Entities Involved COMMISSIONER OF Income Tax, Karachi, PRINTERS COMBINE Ltd.
Judges ABDUL KADIR SHAIKH, S.A. NUSRAT, ZAFAR HUSSAIN MIRZA
Lawyers Shaikh Haider, Muzaffar Hassan
Petitioners COMMISSIONER OF Income Tax, Karachi
Respondents PRINTERS COMBINE Ltd.
Citations 1986 SLD 289, 1986 SCMR 42, (1986) 54 TAX 51
Other Citations Not available
Laws Involved Income-tax Act (XI of 1922), Constitution of Pakistan (1973)
Sections 66(2), 13