| Case ID |
43e187f2-c814-44bc-a5ca-cd6b05ed4ced |
| Body |
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| Case Number |
Income-tax Case No. 351 of 1963 |
| Decision Date |
Jan 25, 1967 |
| Hearing Date |
Jan 24, 1967 |
| Decision |
The Sindh High Court ruled that the Income-tax Appellate Tribunal was not justified in dismissing the application under section 66(1) of the Income-tax Act. The court emphasized that the question raised by the assessee was indeed a question of law that warranted referral to the High Court. The court directed the Tribunal to refer the question regarding the bypassing of Martial Law Regulations in the assessment process, indicating that the Tribunal's previous dismissal was based on a misunderstanding of the facts and law. The decision underscored the importance of adhering to the proper legal framework when conducting tax assessments and recognized the rights of the petitioners in seeking a fair evaluation of their case. |
| Summary |
This case revolves around the procedural aspects of tax assessments under the Income Tax Act, 1922, particularly concerning the application of Martial Law Regulations during the assessment years of 1956-57, 1957-58, and 1958-59. The petitioners, a partnership engaged in manufacturing aluminum utensils, contested the Income-tax Officer's refusal to accept revised statements of income as the basis for computing tax. The Tribunal's dismissal of their appeal led to a further application under section 66(1) to the High Court, which highlighted the need for legal clarity on the applicability of Martial Law provisions in tax assessments. The High Court's decision to allow the petition and direct the Tribunal to refer the legal question underscores the significance of proper legal procedures in tax law, ensuring that taxpayers' rights are protected. This case serves as a crucial reference point for understanding the intersection of tax law and extraordinary legal provisions, making it relevant for legal practitioners and tax professionals alike. |
| Court |
Sindh High Court
|
| Entities Involved |
|
| Judges |
WAHEEDUDDIN AHMED,
ILLAHI BAKHSH KHAMISANI
|
| Lawyers |
M. B. Ahmed,
S. A. Nusrat
|
| Petitioners |
MESSRS UNIVERSAL METAL INDUSTRIES, KARACHI
|
| Respondents |
COMMISSIONER OF INCOME TAX, KARACHI
|
| Citations |
1980 SLD 15,
1980 PTD 33
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Act, 1922
|
| Sections |
66,
66(1)
|