Case Details

Citation(s)
1992 SLG 5 1992 SLD 5 1992 PTD 29
Sindh High Court
Income Tax References Nos. 22 and 23 of 1984, heard on 13-03-1991
MAMOON KAZI AND SALAHUDDIN MIRZA, JJ
Ch. Muhammad Iqbal holding brief for Waheed Farooqui for Applicant. Iqbal Naeem Pasha for
Respondent

COMMISSIONER OF Income Tax CENTRAL ZONEC, KARACHI

VS

D. M. BAMJEE

Law: Income Tax Act, 1922

Section: 10(2),12(2)

Income Tax Act (XI of 1922)----Ss. 10(2) & 12(2)---Wealth tax liability was an admissible deduction and S.10(2)(XVI) or S.12(2) of the Income Tax Act, 1922. Commissioner of Income Tax Central Zone B' Karachi v. Zakia Siddiqui 1989 P T D 135 fol. JUDGMENT MAMOON KAZI, J: -- These two references both under section 136(2) of the Income Tax Ordinance, 1979 raise the same questions for determination as in I.T.R. No.21 of 1984 just disposed of by us today. The questions referred to are as follows:-- "(a) Whether on the facts and the circumstances of the case the Tribunal was justified in holding the application of the applicant as barred by time. (b) Whether on the facts and in the circumstances of the case the learned Income Tax Appellate Tribunal was justified in holding that wealth tax…
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