Case Details

Citation(s)
1989 SLG 6 1989 SLD 6 1989 PTD 68
Supreme Court of Pakistan
Civil Petitions Nos. 1400, 1401 and 14112 of 1983, decision dated: 5-09-1988
MUHAMMAD AFZAL ZULLAH AND SAAD SAOOD, JAN, JJ
Talib H. Rizvi, Advocate Supreme Court and S. Ali Imam Naqvi, Advocate-on-Record for Petitioner. Iftikhar-ud-Din Ahmad, Advocate-on-Record (absent) for
Respondents.

Messrs PAK TRADE AFFILIATION

VS

COMMISSIONER OF Income Tax ZONE A and others

Law: Income Tax Ordinance, 1979

Section: 138

Income-tax Ordinance (XXXI of 1979)---S. 138--Aesessee submitted returns of its income for specified assessment years before Income-tax Officer of Contractors Circle--Before Assessing Officer of said circle could process assessment, Income-tax Officer of another circle passed assessment orders--Assessee did not disclose to officer, finalizing the assessment, that it had filed the returns m Contractors Circle--Irregularity, thus committed came to notice of Commissioner of Income-tax who set aside the assessment-¬Assessee challenged orders of Commissioner in Constitutional jurisdiction, but without success--Orders impugned--Order of Commissioner passed in exercise of power under S.138 of Income-tax Ordinance, held, did not suffer from any illegality--Leave to appeal declined. ORDER SAAD SAOOD JAN, J.--The petitioner in these three petitions is a Firm of contractors. It submitted returns of its income for the assessment years in question before the Contractors Circle III, Zone 'A', Lahore.…
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