| Case ID |
d7b85dbb-080c-4680-a6fb-b30de374a42d |
| Body |
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| Case Number |
Civil Reference Case No. 5 of 1954 |
| Decision Date |
Feb 05, 1957 |
| Hearing Date |
Jul 29, 1952 |
| Decision |
The Lahore High Court ruled that the service of notice to the firm was effective, despite procedural irregularities. The court highlighted that the firm had full knowledge of the notice and acted on it by requesting an adjournment. The court emphasized that technical flaws in service could be waived if no prejudice was shown. The decision underscored the importance of adhering to the provisions of the Civil Procedure Code while also recognizing that the essence of effective service is paramount over strict adherence to procedural formalities. |
| Summary |
In the Lahore High Court case of Civil Reference Case No. 5 of 1954, the court addressed significant issues regarding the service of notice under the Income Tax Act, 1922. The key question was whether the service of notice on Habib-ur-Rahman, an employee of the firm, was valid. The court found that the firm had accepted the notice, thus waiving any irregularities in the service process. The ruling emphasized the necessity of effective communication in legal proceedings, citing the Civil Procedure Code's requirements for service while allowing flexibility when no prejudice to the party is demonstrated. This case serves as a pivotal reference for similar disputes regarding procedural compliance in tax-related matters. |
| Court |
Lahore High Court
|
| Entities Involved |
Messrs. Muhammad Idrees Barry & Co.,
Income-tax Officer 'A' Ward, Lahore,
Habib-ur-Rahman
|
| Judges |
B. Z. Kaikaus,
Muhammad Yaqub Ali
|
| Lawyers |
Sh. Bashir Ahmad,
Hidayat Ali Taib,
Amir Ahmad,
Sh. Abdul Haque
|
| Petitioners |
Muhammad Idrees Barry & Co.
|
| Respondents |
The Commissioner of Income Tax, Punjab and N. W. F. P.
|
| Citations |
1957 SLD 35,
1957 PLD 270
|
| Other Citations |
Messrs. Haji Shahab-ud-Din and others v. The Commissioner of Income Tax Civil Reference No. 8 of 1950,
Seth Gurmukh Singh v. Commissioner of Income Tax Punjab 1944 1 T R 399
|
| Laws Involved |
Civil Procedure Code (V of 1908),
Income Tax Act, 1922
|
| Sections |
O.III,r.2,
O.V,r.12,
O.XXX,r.3,
66(1),
22(2),
22(4)
|