Law: Constitution of Pakistan, 1973

Section: 199

Income-Tax---Recovery--Objection of petitioner that he had no concern with the firm assessed for income-tax, was not properly adjudicated upon by the Department--Petitioner was not expressly confronted with the material within and outside the Department identifying him with the said business concern--No judicious determination of the petitioners objection having been made by the Department, High Court ordered that before enforcing the recovery against the petitioner, the Department should give him an opportunity of being heard, confront him with the documents in question, and then pass an order in accordance with law--Constitution of Pakistan (1973), Art.199. JUDGMENT There is no doubt that Rana Abdul Hameed, petitioner, herein did business in the name of Messrs Karachi Sweet Shop, Old Anarkali, Lahore and was assessed as an individual for the assessment years 1978-79 and 1979-80 on 30-6-1981 and 7-1-1982, respectively. He owns this business and has no objection to the assessments. 2. There is another concern by the name of Messrs Nadim Trading Corporation, Old Anarkali, Lahore, carrying N. T. N. No. different from the one allocated to the Messrs Karachi Sweet Shop. The said concern was assessed in the years 1978-79 and 1979-80 on 30-6-1981 and 26-6-1982, respectively as an individual. 3. The Departments case is that same Rana Abdul Hameed, to whom the Karachi Sweet Shop belongs, filed Returns for the two assessment years aforesaid under his signatures in the name of Messrs Nadeem Trading Corporation but…

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