Law: Income Tax Ordinance, 1979

Section: 5,5(6),9,129

Law: Constitution of Pakistan, 1973

Section: 199

(a) Constitution of Pakistan (1973)--- Art. 199 read with Income-tax Ordinance (XXXI of 1979), Ss. 5(6) & 9-Jurisdiction of Income-tax Officer-Determination of question whether a particular item of income of an assessee filing a return of his income is chargeable to tax under S. 9 of Ordinance-Held, clearly a matter within jurisdiction of Income-tax Officer before whom Return filed-Mere fact that on proper interpretation of relevant provisions of Ordinance a particular amount received by assessee as income is not computable as income or chargeable to tax-Cannot deprive Income ­tax Officer of his jurisdiction to determine question-Decision of Income-tax Officer wrongly including a particular item of receipt as taxable income-Held, an erroneous decision in exercise of his jurisdic­tion and cannot be called an act totally lacking in jurisdiction. Muhammad Hussain v. Sikander P L D 1974 S C 139 rel. (b) Constitution of Pakistan (1973)- Art. 199 read with Income-tax Ordinance (XXXI of 1979), S. 129-­Petitioner still having opportunity to raise his plea before Income-tax Officer and in case of adverse decision file an appeal before Appellate Tribunal and eventually matter could come up before High Court in a Reference-Petition under Art. 199 of Constitution, held, premature in circumstances of case and dismissed as incompetent in law. Burmah Oil Co. v. Trustees of the Port of Chittagong P L D 1962 S C 113 distinguished. Bashir &. Co. v. Income-tax Officer, B Ward 1968 S C M R 997 and Habib Ahmad v. Income-tax Officer 1972 S C M R 631 ref. Colony Textile Mills Ltd. v. Income-tax Appellate Tribunal P L D 1971 Lab. 861 fol. JUDGMENT ZAFFAR HUSSAIN MIRZA, J. -With the consent of the counsel for the parties we had heard Constitutional Petitions No. D-1043, D-1044 and D-1450 of 1980 together as common questions of law and fact arise for decision in all these petitions and, therefore, this judgment will dis­pose of the said three petitions. 2. In the first two petitions the petitioners are Messrs Julian Hoshang Dinshaw Trust and are shareholders in Messrs Eduljee Dinshaw Limited, a private limited company (hereinafter to be referred to as "the Company"), which…

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