| Case ID |
ffe8f59b-df53-4ca3-999e-b017a7e3a0c8 |
| Body |
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| Case Number |
C.T.R. No.81 of 1993 |
| Decision Date |
Feb 12, 2001 |
| Hearing Date |
|
| Decision |
The Lahore High Court declined to answer the question posed because the respondent company had been liquidated in 1994, and no legal person remained in existence. Therefore, any answer, even in favor of the Revenue, would not result in a change in the tax liability of the respondent company. The court emphasized that it does not address questions of academic interest only. |
| Summary |
In this case, the Lahore High Court dealt with a question of law regarding the Income Tax Ordinance, 1979, specifically Section 136. The case was brought before the court by the Commissioner of Income Tax, Rawalpindi, against Messrs Rural Food Products, Rawalpindi. The key issue was whether the income received by the assessee from the hire of its factory should be considered as business income or income from other sources as per the ordinance. However, the respondent company had been liquidated in 1994, rendering any decision by the court as academic since it would not affect the tax liability of a non-existent entity. The court, presided over by judges Nasim Sikandar and Jawwad S. Khawaja, decided not to answer the question due to its academic nature, emphasizing that it does not engage in matters that do not have practical implications. This case highlights the court's approach to questions of academic interest and the importance of the existence of a legal entity for tax liability considerations. |
| Court |
Lahore High Court
|
| Entities Involved |
COMMISSIONER OF INCOME TAX, RAWALPINDI,
Messrs RURAL FOOD PRODUCTS, RAWALPINDI
|
| Judges |
NASIM SIKANDAR,
JAWWAD S. KHAWAJA
|
| Lawyers |
Shafaqat Mehmood Chohan
|
| Petitioners |
Shafaqat Mehmood Chohan
|
| Respondents |
Messrs RURAL FOOD PRODUCTS, RAWALPINDI
|
| Citations |
2001 SLD 324,
2001 PTD 2306,
(2001) 84 TAX 343
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 1979
|
| Sections |
136
|