| Citation(s) |
|---|
| 1992 SLG 250 1992 SLD 250 1992 SCMR 458 |
Supreme Court of Pakistan
Civil Appeals Nos.246-K, 248-K to 253-K and 291-K to 296-K of 1980, decision dated: 2-05-1989, hearing DATE : 25th January 1989
MUHAMMAD HALEEM, C.J., SHAFIUR RAHMAN, ZAFFAR HUSSAIN MIRZA, SAAD SAOOD, JAN AND NAIMUDDIN, JJ
Nasrullah Awan, Advocate Supreme Court, M.S. Chaudhry, Advocate-on-Record and for Appellants (in all Appeals). M.A.I. Qarni, Advocate-on-Record for Appellants (in Civil Appeals Nos.248 to 250 of 1980). Nemo for
Respondents (in all Appeals)
Civil Appeals Nos.246-K, 248-K to 253-K and 291-K to 296-K of 1980, decision dated: 2-05-1989, hearing DATE : 25th January 1989
MUHAMMAD HALEEM, C.J., SHAFIUR RAHMAN, ZAFFAR HUSSAIN MIRZA, SAAD SAOOD, JAN AND NAIMUDDIN, JJ
Nasrullah Awan, Advocate Supreme Court, M.S. Chaudhry, Advocate-on-Record and for Appellants (in all Appeals). M.A.I. Qarni, Advocate-on-Record for Appellants (in Civil Appeals Nos.248 to 250 of 1980). Nemo for
Respondents (in all Appeals)
THE COMMISSIONER OF INCOME TAX, WEST ZONE, KARACHI
VS
ANWERALY HAJI NOOR MOHAMMAD Civil Appeals Nos.248K to 250K of 1980 COMMISSIONER OF INCOME TAX, EAST ZONE, KARACHI vs Seth GHULAM ABBAS ADAM ALI Civil Appeals Nos.251K to 253K of 1980 COMMISSI
Law: Income Tax Act, 1922
Section: 66,66(1),(2),16,29,23(1)&23(4)
Law: Finance Ordinance, 1961
Section: ThirdSched.,
Law: Constitution of Pakistan, 1973
Section: 185(3)
(a) Income-tax Act (XI of 1922)----S.66(1) & (2)---Constitution of Pakistan (1973), Art.185(3)---High Court, in exercise of the powers possessed by it under S.66(2) of the Act and on a refusal to make the necessary reference by the Income-tax Appellate Tribunal under S.66(1) of the Act, framed the two questions of law arising in a number of connected appeals and decided them---Leave to appeal was granted to the department, is all the said appeals to examine the correctness of the view taken by the High Court and to resolve by an authoritative pronouncement the differences of opinion expressed in these s and another of another High Court in the case of Messrs Schazoo Laboratory Ltd. v. Commissioner of Income-tax 1976 P T D 361. Messrs Schazoo Laboratory Ltd. v. Commissioner of Income-tax, Lahore 1976 P T D 361 ref. (b) Finance Ordinance (XXIV of 1961).-- ----Third Sched., Part I, proviso (ii)---Income-tax Act (XI of 1922), S.2(15)--Expressions "total income" and "his share of income"---Definition. (c) Income-tax Act (XI of 1922)--- ----S.16---Exemption and exclusion in determining total income---Share of the super-tax allowable to the partner is to be in the same proportion as his share in the "total income"---Share of the partner has in this context not the artificial, restricted and purposive meaning as is given in S.16(1)(b) of the Act---No statutory mandate for linking expression "his . share" to S.16(1)(b) exists. (d) Income-tax Act (XI of 1922)--- ---Ss. 29, 23(1) & 23(4)---Expression "under or in pursuance of this Act 'in S.29 exhausts the totality of the actions permissible or possible conformably to or in accordance with the provisions of the Act---Application of mind followed by an order on the basis of which notice of demand can be issued is must---Mere incorporation of the demand in the notice is not sufficient to satisfy the requirement of law. In section 29, the expression "under or in pursuance of this Act" exhausts the totality of the actions permissible or possible conformably to or in accordance with the provisions of the Act. The Act being a fiscal statute takes care and makes special provision for not only application of mind but…
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