| Citation(s) |
|---|
| 1982 SLG 1073 1982 SLD 1073 = 1982 PLD 679 |
Sindh High Court
Income-tax References Nos. 94 and 95 of 1972, decided on 25th January, 1982.
Before Muhammad Saiduzzaman Siddique and G. M. Kourejo, JJ
Hyder AU Pirzada for Applicant. Iqbal Pasha for
Respondent.
Income-tax References Nos. 94 and 95 of 1972, decided on 25th January, 1982.
Before Muhammad Saiduzzaman Siddique and G. M. Kourejo, JJ
Hyder AU Pirzada for Applicant. Iqbal Pasha for
Respondent.
COMMISSIONER OF INCOME-TAX (WEST), KARACHI Applicant
VERSUS
MESSERS FATEH TEXTILE MILLS LTD.-Respondent
Law: Income Tax Rules, 1922
Section: 46(1)
JUDGMENT
MUHAMMAD SAIDUZZAMAN SIDDIQUE, J.-By this order we propose to dispose of the above two cases in which the following question has been referred to this Court under section 66(1) of the Income-tax Act, 1922 by ,the Commissioner of Income-tax (West), Karachi, for decision :-
"Whether on the facts and in the circumstances of the case the Income tax Appellate Tribunal was justified in holding that the order of Income-tax Officer dated 8-10-1968 imposing penalty under section 46(1) of the Income-tax Act was rightly set aside by the Appellate Assistant Commissioner?"