| Citation(s) |
|---|
| 1998 SLG 505 1998 SLD 505 = 1998 PTD 3835 |
Lahore High Court
I.T.A. No of 1998, hard on 29-05-1998. dates of hearing:25th, 26th, 28th and 29-05-1998.
MIAN ALLAH NAWAZ AND MIAN TARIQ MAHMOOD, JJ
Ijaz Hussain Batalvi, Ali Sabtain Fazli, Imran Aziz and Syed Ibrar Hussain Naqvi for Appellants. Shafqat Mahmood Chauhan for
Respondents Nos. 1 to 3. Kh. Saeed-uz-Zafar, Dy. Attorney-General for Pakistan, M. Ilyas Khan and Aftab Ahmad Khan. Amicus curiae.
I.T.A. No of 1998, hard on 29-05-1998. dates of hearing:25th, 26th, 28th and 29-05-1998.
MIAN ALLAH NAWAZ AND MIAN TARIQ MAHMOOD, JJ
Ijaz Hussain Batalvi, Ali Sabtain Fazli, Imran Aziz and Syed Ibrar Hussain Naqvi for Appellants. Shafqat Mahmood Chauhan for
Respondents Nos. 1 to 3. Kh. Saeed-uz-Zafar, Dy. Attorney-General for Pakistan, M. Ilyas Khan and Aftab Ahmad Khan. Amicus curiae.
IRAM GHEE MILLS LTDVs
Law: Income Tax Ordinance, 1979
Section: 14(1)&SecondSched.,63&136,80C
(a) Words and phrases---"Appeal" and "appellate jurisdiction" ---Connotation.C.I.T. v. M.B. Qureshi PLD 1975 Lah. 1317; M/s. Bisvil Spinners Ltd. v. Superintendent, Central Excise and Land Customs, Circle Sheikhupura PLD 1988 SC 370; Ashok Motors Ltd. v. Commissioner of I.T. 1961 PTD 736; Haji Muhammad Ibrahim v. Surraya-un-Nisa and others PED 1992 SC 637; Pakistan v. Majestic Cinema PLD 1965 SC 379; Australian Sporting Club Ltd. Re Dash (1947) 47 NSWWN 283; Blacks Law Dictionary; Board of Ed. of Cleveland City School District v. Cuvahoga County Bd. Of Revision, 34 Ohio St. 2d 231, 298 N.E. 2d 125, 128; Trengen v. Mongeon, N.D., 200 N.W. 2d 50, 53; Websters Dictionary; Lakshmiratan Engineering Works Ltd. v. Assistant Commissioner (1968) 21 STC 154, 161 (SC); Chautala Workers Coop. T.S. Ltd. v. State of Punjab AIR 1962 Punj. 64; Namamal v. Radhey Shym AIR 1970 Raj. 26; Chiranji Lal & Bros. v. State of Delhi (1966) 18 STC 240 (Punj.); Story: Commentaries on the Constitution of the United States, Vol.2, S.176, p.80; Garikapati Veeraya v. N. Subbiah Ch. PLD 1957 SC (Ind.) 448; F.A. Khan v. Government of Pakistan PLD 1964 SC 520; Debi Prasad v. M. Phundan Lal AIR 1942 Oudh 291 and Jan Muhammad v. Rabia Begum 1992 CLC 78 ref.(b) Interpretation of statues-------Fiscal matters---Grants of tax exemptions have to be narrowly constru6d against taxpayer.Statutory Construction by Sutherland, Vo1.3, 3rd Edn., p. 296 rel.CIT v. Gohar Ayub Khan 1995 PTD 1074 and .Pakistan v. Majestic Cinema PLD 1965 SC 379 ref.(c) Income Tax Ordinance (XXXI of 1979)----S. 14(1) & Second Sched., para. 118-E, S.136---Exemption---Tax holiday---Exemption from income-tax was only available to those undertakings which fulfilled conditions enumerated in Cls.(a), (b) & (c) of sub-para. (2) of para. 118-E of Second Sched., Income Tax Ordinance, 1979.Statutory Construction by Sutherland, Vol.3, 3rd Edn., p. 296 and M/s. Bisvil Spinners Ltd. v. Superintendent, Central Excise and Land Customs, Circle Sheikhupura PLD 1988 SC 370 ref.(d) Income Tax Ordinance (XXXI of 1979)-------S.14(1) & Second Sched., para. 118-E---Exemption from income-tax--¬Essentials---Assessing Officers conclusions…