Law: Income Tax Ordinance, 1979

Section: 136,136(2),65,65(4),16

Law: Income Tax Act, 1922

Section: 16(1)(b)

Income Tax Ordinance (XXXI of 1979)---Ss.136(2) & 65(4)---C.B.R.'s Circular No. 13, dated 23-8-1982--­Assessee, an individual deriving 50% share income from a registered firm--­Question of computation of partner's income under S.65(4) of the Ordinance---Reference to High-Court ---Super tax---Share of Super tax payable by a registered firm could not be apportioned with reference to the share of the partner as computed under S.16(1)(b) of the Income-tax Act, 1922. Commissioner of Income-tax, Central Zone, East Zone and West Zone, Karachi v. Anweraly Haji Noor Muhammad and 4 others 1992 SCMR 458 = 1992 PTD 347 rel. THIS ORDER PASSED BY : The Commissioner of Income Tax Zone-B, Lahore has proposed following question under section 136(2) of the Income Tax Ordinance, 1979 for our reply and decision. "Whether on the facts and circumstances of the case, the learned Income Tax Appellate Tribunal was justified in holding that a partner's share income should be computed in the manner laid down by section 65(4) of the Income Tax Ordinance, 1979 for the purpose of calculating maximum tax liability as provided by clause (e) of the proviso to paragraph-A of Part-I of the Income Tax Ordinance, 1979." 2. The respondent is an individual and derives 50% share income from a registered firm namely Messrs Scientific Corporation, Lahore. His assessment for the year 1988-89 was completed at Rs.2,14,898 and a demand of Rs.38,040 was created. The said tax was calculated keeping in view C.B.R.'s…

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