| Citation(s) |
|---|
| 1982 SLG 1076 1982 SLD 1076 = 1982 PLD 691 |
Sindh High Court
Income-tax Case No. 22 of 1972, decided on 3rd March, 1982.
Before Naimuddin and Ali Nawaz Budhani, JJ
Rochi Ram for Applicants. Khawaja Salahuddin for
Respondents.
Income-tax Case No. 22 of 1972, decided on 3rd March, 1982.
Before Naimuddin and Ali Nawaz Budhani, JJ
Rochi Ram for Applicants. Khawaja Salahuddin for
Respondents.
MESSRS SHAMBHUMAL HIRANAND & Co.-Applicants
VERSUS
COMMISSIONER OF INCOME-TAX (WEST), KARACHI AND ANOTHER-Respondents
Law: Income Tax Rules, 1922
Section: 66(2) , 26
JUDGMENT'
NAIMUDDIN, J.--By this, application under section 66(2) of the Income tax Act, 1922 and applications in Income-tax Cases Nos. 23/1972 and 24/1972, the applicants namely, Messrs Shambhumal Hiranand & Co. pray to direct the Income-tax Appellate Tribunal to- refer to this Court the following questions said to be of law and arising out of the order of the Tribunal dated 31st July, 1970 on refusal of the Tribunal to refer the same :-