| Citation(s) |
|---|
| 1990 SLG 1053 1990 SLD 1053 1990 SCMR 1352 |
Supreme Court of Pakistan
Civil Petitions for Special Leave to Appeal Nos. 878, 879, 880 and 922 of 1976, decision dated: 4-03-1980.
DORAB PATEL AND NASIM HASAN SHAH, JJ
S. Abdul Haque, Senior Advocate and Iftikhar-ud-Din Ahmad, Advocate-on-Record for Petitioner. Nemo for
Respondents.
Civil Petitions for Special Leave to Appeal Nos. 878, 879, 880 and 922 of 1976, decision dated: 4-03-1980.
DORAB PATEL AND NASIM HASAN SHAH, JJ
S. Abdul Haque, Senior Advocate and Iftikhar-ud-Din Ahmad, Advocate-on-Record for Petitioner. Nemo for
Respondents.
COMMISSIONER OF IncomE tax, Lahore High Court
VS
Messrs GENERAL BOOT HOUSE, Lahore High Court and others
Law:
Section:
Income-tax Act (XI of 1922)-------S. 26-A---Constitution of Pakistan (1973), Art.185(3)---Petition for leave to appeal turned on the proper construction of S. 26-A of Income-tax Act, 1922--View taken by High Court in cases was based on another of High Court in which Supreme Court had already granted leave---Question whether petitions were in time had raised exactly the same questions of law and fact as in the case wherein leave had been granted---Leave was thus granted in present petitions also. ORDER DORAB PATEL, J.---These three petitions for leave have been filed against judgment of the Lahore High Court by which the learned Judges had decided in favour of the respondent-assessee the question referred to the High Court under section 66(1) of the Income-tax Act, 1922 (hereinafter called the said Act). The petitioner had after the decision of the references applied to the High Court for certificates of appeal to this Court and after the dismissal of their applications,…
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