Law:

Section:

Income Tax Ordinance (XXXI of 1979)-- ----S.80-D---Constitution of Pakistan (1973), Art. 199-Constitutional petition---Minimum tax on income of certain companies and registered firm ---Refund---Assessee claimed refund in respect of deduction made under S.80-D, Income Tax Ordinance, 1979 in view of of Supreme Court in case of Elahi Cotton Mills and others v. Federation of Pakistan PLD 1997 SC 582 = 1997 PTD 1555---Validity---High Court referred the matte to the concerned Assessing Officer to decide the application for refund submitted by the assessee within a period of four weeks from the date of service of order in accordance with the of the Supreme Court. Ellahi Cotton Mills and others v. Federation of Pakistan PLD 1997 SC 582 rel. ORDER SAIYED SAEED ASHHAD, J.--The grievance of the petitioners as pointed by the learned counsel for the petitioner is with regard to the deduction made by respondent No. 2 under section 80-D of the Income Tax Ordinance, in respect of assessment year 1995-96 amounting to Rs.11,26,217. It has been pointed out by the learned counsel for the petitioner that the petitioners are entitled to the refund of the aforesaid amount as the petitioners were not liable to be charged to tax under section 80-D of the Income Tax Ordinance in view of the judgment of the Hon'ble Supreme Court of Pakistan in the case of Ellahi Cotton Mills and others v. Federation of Pakistan,…

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