| Citation(s) |
|---|
| 2003 SLG 4136 = 2003 SLD 4136 = 2003 KLR 223 |
Supreme Court of Pakistan
Civil Petition No. 407/L of 2000, decided on 22nd June, 2001. (On appeal from judgment dated 9.12.1999 passed by the Lahore High Court, Lahore in Writ Petition No. 1261 of 1998)
Presented By: MUNIR A. SHEIKH, J
For the Petitioners: M. Ilyas Khan, Sr. ASC with Ch. Muhammad Aslam Chattaha, AOR. For the
Respondents: Ashtar Ausaf Ali, ASC with Sh. Salah-ud-Din, AOR. Date of hearing: 22nd June, 2001.
Civil Petition No. 407/L of 2000, decided on 22nd June, 2001. (On appeal from judgment dated 9.12.1999 passed by the Lahore High Court, Lahore in Writ Petition No. 1261 of 1998)
Presented By: MUNIR A. SHEIKH, J
For the Petitioners: M. Ilyas Khan, Sr. ASC with Ch. Muhammad Aslam Chattaha, AOR. For the
Respondents: Ashtar Ausaf Ali, ASC with Sh. Salah-ud-Din, AOR. Date of hearing: 22nd June, 2001.
The Commissioner of Income Tax, Companies Zone, Faisalabad and others
VERSUS
Masood Textile Mills Limited and others
Law: Income Tax Ordinance, 1979
Section: 80C, 80CC, 80E
K.L.R. 2003 S.C. 223 Income Tax Ordinance, 1979--- --Ss. 80-C, 80-CC, 80-E--Recovery of additional tax/penalty--Stay of Court was in operation--Clarification--The respondents challenged the act of the petitioners of the recovery of additional tax/penalty from them of the period during which stay order of the Court was in operation--The case of the respondents was that the period during which stay of the Court was in operation the Income Tax Authorities could not recover the penalty/additional tax from them--This found favour with the learned Judge of the High Court and declaration was made to that effect--Petition dismissed. (Para 2) JUDGMENT MUNIR A. SHEIKH, J.--- This petition is directed against the judgment dated 9.12.1999 of the Lahore High Court, Lahore through which on acceptance of the Constitutional Petition it was declared that the respondents were not liable to pay additional tax during which stay order of the Court was in operation. 2. The respondents challenged the act of the petitioners of the recovery of the additional tax/penalty from them of the period during which stay order of the Court was in operation. The case of the respondents was that the period during which stay of the Court was in operation the Income Tax Authorities could not recover the penalty/additional tax from them. This found…