Law: Income Tax Act, 1922

Section: 66,66(1),10(2)(xvi)

[Income Tax Act, 1922 (XI of 1922)].........Section 66(1)-Reference to High Court-Whether High Court empowered to reframe the question proposed without changing its substance to resettle and restate the real issue-Held yes. Cases referred to:- Abdul Ghani & Co. v. Commissioner of Income Tax (P. L. D. 1962 Kar. 635) = (1962) 6 Taxation 185; and Gurmikh Singh v. Commissioner of Income Tax (A.I.R. 1944 Lah. 353 (F.B.). B. Income Tax Act, 1922 (XI of 1922)-Section 10(2) (xvi)-Business expenditure-Salary-Return filed by lady-assessee (widow) and assessment made in her name in individual capacity-Salary paid to a person for managing a/fairs of business-Tribunal disallowing salary on ground that the person was a near relative if not the proprietor-Finding not based on any material-Whether un-warranted-Held yes. C. Income Tax Act, 1922 (XI of 1922)-Section 13, proviso Rejection of accounts-Purchase and sale of headgears and caps-Stock register not maintained-Stock inventory not quality-wise-Purchases and sales unverifiable Rejection of book version - Whether justified-Held yes. Cases distinguished S.M. Yousuf and Brothers v. Commissioner of Income Tax (1973 P L J 312)=(1974) Z9 Taxation 120. D. Income Tax Act, 1922 (XI of 1922)--Section 66(1)-Reference to High Court-Question of law arising out of Tribunals order Question not raised before the Appellate Tribunal-Whether can be made subject matter of reference to High Court-Held no. Cases distinguished :- Rajput Metal Works Ltd. v. Commissioner of Income Tax (P L D 1976 Lah. 223)=(1976) 33 Taxation 1. ORDER [The judgment of the Court was delivered by MUHAMMAD AMIN BUTT, J.]-This is an application by the assessee under sub-section (1) of Section 66 of the income Tax Act, 1922 invoking the jurisdiction of this Court to consider and decide the following questions of law said to arise out of the order of the Income Tax Appellate Tribunal:- (i) whether the finding of Income Tax Authorities with regard to the status of Muhammad Jamshed stands vitiated, the orders being self-contradictory on the point; (ii) was there any material before the Income Tax Authorities to hold an employee of the petitioner as proprietor of the…

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