| Citation(s) |
|---|
| 2018 SLG 2395 2018 SLD 2395 2018 PTD 2228 (2019) 119 TAX 257 2019 PTCL 263 |
Supreme Court (AJ&K)
Civil Appeals Nos. 23 to 32 of 2018, decision Dated: 08-05-2018. Date of hearing: 24-04-2018. (On appeal from the judgment of the High Court Dated 6.10.2017 in References Nos. 18 of 2012, 2, 3, 4, 5, 6, 8, 9, 10, 11 and 13 of 2013).
GHULAM MUSTAFA MUGHAL, JUSTICE
Babar Ali Khan, Advocate for Appellant (in Civil Appeals Nos.23, 24, 25, 26, 27, 28, 29, 30, 31, 32 of 2018). Ch. Liaqat Afzal, Advocate for
Respondents (in Civil Appeals Nos.23, 24, 25, 27, 28, 30, 31, 32 of 2018).
Respondent for Ex parte (in Civil App
Civil Appeals Nos. 23 to 32 of 2018, decision Dated: 08-05-2018. Date of hearing: 24-04-2018. (On appeal from the judgment of the High Court Dated 6.10.2017 in References Nos. 18 of 2012, 2, 3, 4, 5, 6, 8, 9, 10, 11 and 13 of 2013).
GHULAM MUSTAFA MUGHAL, JUSTICE
Babar Ali Khan, Advocate for Appellant (in Civil Appeals Nos.23, 24, 25, 26, 27, 28, 29, 30, 31, 32 of 2018). Ch. Liaqat Afzal, Advocate for
Respondents (in Civil Appeals Nos.23, 24, 25, 27, 28, 30, 31, 32 of 2018).
Respondent for Ex parte (in Civil App
COMMISSIONER INLAND REVENUE, MIRPUR
VS
SHAKEEL AHMED AND OTHERS
Law: Income Tax Ordinance, 2001
Section: 133
Income Tax Ordinance (XLIX of 2001)--- ----S.133---Adjudication of reference under S.133 of the Income Tax Ordinance, 2001---Determination of all questions of law---Scope---High Court whilst acting under S.133 of the Income Tax Ordinance, 2001 was enjoined to resolve all questions of law---Where High Court had not resolved all material questions of law raised in a reference, order of High Court in the same was not sustainable---Case was remanded to the High Court. Government of AJ&K and others v. Messrs Kashmir Tobacco Industries Ltd. 1992 SCR 20; Messrs Star Textile Limited and others v. Government of Sindh and others 2002 SCMR 356; Al Noor Textile Mills and others v. Federation of Pakistan and others PLD 1994 SC 568; Rashid Ahmed and another's case Appeal No.26 of 2018; Shahnawaz (Pvt.) Ltd. v. Pakistan through Secretary Ministry of Finance 2011 PTD 1558 and Messrs Progressive Weavers v. CIT Faisalabad 2011 PTD 2026 ref. THIS JUDGMENT DELIVERED BY: CH. MUHAMMAD IBRAHIM ZIA, C.J.--- All the captioned appeals by leave of the Court have been addressed against the consolidated judgment of the High Court dated 06.10.2017, involving common legal propositions, hence, the same are being disposed of through this single judgment. 2. The precise facts of the case as alleged are that the respondents filed their tax returns for the tax year 2010 at the concerned/respective forums. At the time of filing of the returns, the rate of tax was 3% in common for Individuals as well as Association of Persons. An amendment in the Income Tax Ordinance, 2001 was introduced through Finance Act, 2010 in Pakistan on 01.07.2010 which provided that "rate of tax imposed on the taxable income of A.O.P. for the tax year 2010 and onward shall be 25%. The concerned Taxation Officers issued the notices to taxpayers-respondents and on finding no plausible explanation issued the amended assessment orders under section 122(1) of the Ordinance, 2001. The taxpayer-respondents claim that the Finance Act, 2010 introduced in Pakistan on 01.07.2010 was adapted in Azad Kashmir on 30.12.2010. They had filed returns of their taxable income much before the adaptation of Finance Act in Azad Jammu and…
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