| Case ID |
528b4eb1-3be3-4df0-a310-c5b0321b342d |
| Body |
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| Case Number |
Civil Appeal No. 29 of 2006 |
| Decision Date |
Nov 25, 2006 |
| Hearing Date |
|
| Decision |
The Supreme Court held that a reference application under the Income Tax Ordinance, 2001 could only be heard by a Division Bench of the High Court, and a Single Judge was not competent to hear or dispose of such application. The Court emphasized that cases in appellate courts must be decided on merits, and issues should not be resolved on technical grounds. The appeal was accepted, and the case was remanded to the High Court with instructions to be heard by a Division Bench and disposed of on merits. |
| Summary |
This case involves a civil appeal concerning the jurisdiction of the High Court in hearing reference applications under the Income Tax Ordinance, 2001. The Supreme Court of Azad Jammu and Kashmir ruled that such applications must be heard by a Division Bench, highlighting the importance of addressing cases on their merits rather than on procedural technicalities. The decision underscores the powers of the Supreme Court in ensuring justice and adherence to legal provisions. The ruling also reflects on the principles of administrative justice, emphasizing that the courts must avoid short orders that could undermine the judicial process. The appeal was accepted, and the case was remanded for proper adjudication, thus reinforcing the judicial hierarchy and the necessity for thorough examination of tax-related disputes. |
| Court |
Supreme Court (AJ&K)
|
| Entities Involved |
COMMISSIONER OF INCOME TAX,
AZAD KASHMIR LOGGING & SAW MILLS CORP.
|
| Judges |
MUHAMMAD REAZ AKHTAR CHAUDHRY, C.J.,
KHAWAJA SHAHAD AHMAD, J
|
| Lawyers |
Bostan Chaudhry,
Azad Khan Tareen
|
| Petitioners |
COMMISSIONER OF INCOME TAX
|
| Respondents |
AZAD KASHMIR LOGGING & SAW MILLS CORP.
|
| Citations |
2008 SLD 50,
2008 PTD 1861,
2009 PTCL 51,
(2008) 98 TAX 321
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 2001
|
| Sections |
133,
42
|