| Case ID |
4399e068-2efa-4247-98f7-d2020856cca2 |
| Body |
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| 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
|