| Case ID |
43e808c7-db32-4b13-8d48-cc2c1fab0c19 |
| Body |
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| Case Number |
P.T.R. No. 33 of 1988 |
| Decision Date |
Mar 12, 1991 |
| Hearing Date |
|
| Decision |
The Lahore High Court dismissed the application under Section 136(2) of the Income Tax Ordinance, 1979, stating that the questions posed by the applicant did not arise out of the order of the Income Tax Appellate Tribunal. The Tribunal had remanded the case back to the Income Tax Officer without making any findings on the merits of the case. The court concluded that the request to formulate questions for answer was misconceived since the Tribunal had not addressed the issues raised in the application. The case highlighted the procedural aspects of tax law and the importance of having findings on record before pursuing further legal remedies. |
| Summary |
This case revolves around the application filed by Dr. Abdur Rauf Hamid under Section 136(2) of the Income Tax Ordinance, 1979, seeking to formulate questions regarding the Income Tax Appellate Tribunal's order. The Lahore High Court ruled that the Tribunal had remanded the case to the Income Tax Officer without deciding on the merits, thereby rendering the applicant's questions irrelevant. The court emphasized that no decision on law or facts had been made by the Tribunal, which is crucial in tax litigation. This case serves as a significant reminder of the necessity for clarity and resolution of issues at the tribunal level before escalating matters to higher courts. The judgment underscores the procedural nuances within tax law, illustrating the legal principles governing the Income Tax Ordinance, 1979, and the importance of due process in tax assessments. Tax professionals and advocates must be aware of these procedural requirements to effectively represent their clients in tax litigation. Keywords such as 'Income Tax Ordinance', 'Lahore High Court', and 'tax assessment procedures' are central to understanding this case. |
| Court |
Lahore High Court
|
| Entities Involved |
Not available
|
| Judges |
M. MAHBOOB AHMAD, CHIEF JUSTICE,
MALIK MOHAMMAD QAYYUM, JUSTICE
|
| Lawyers |
Muhammad Anwar Bhatti, Advocate, Faisalabad,
Ch. Huhammad Ishaq, Advocate
|
| Petitioners |
Dr. Abdur Rauf Hamid
|
| Respondents |
COMMISSIONER OF INCOME TAX, FAISALABAD
|
| Citations |
1992 SLD 293,
(1992) 65 TAX 207
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 1979
|
| Sections |
136(2),
65,
13(i)(aa),
136(1)
|