Law: Income Tax Ordinance, 1979

Section: 3(4)(a),151,First SchedulePart-IV,ParaA(2)(a)

Law: Income Tax Ordinance, 1979

Section: 14

Law: Partnership Act, 1932

Section: 4

(a) Income Tax Ordinance (XXXI of 1979)-----S. 151---Exemption from tax---Scope---Such exemption was limited to original receipient of income and would not extend to a person receiving any payment wholly or in part out of income. (b) Income Tax Ordinance (XXXI of 1979)--- ----S. 151 & First Sched. Part-IV, para. A(2)(a)---Partnership Act (IX of 1932), S. 4---Export rebate claimed by partner of firm---Validity---Partner in a firm would be entitled to business benefit in individual capacity---Firm was not a legal entity and was a collective name of its partners---Partners in a firm would be deemed as original recipients of income under S.151 of Income Tax Ordinance, 1979---Export rebate was allowable to a partner of firm. Commissioner of Income Tax v. Nasir Ali and another 1999 PTD 1173 rel. ORDER By this single order C.T.R. No. 62 of 1998 titled "The Commissioner of Income Tax Gujranwala v. Inam Ullah C/o Ikram Industries, Wazirabad", C.T.R. No.65 of 1998 titled "The Commissioner of Income Tax Gujranwala v. Mr. Inam Ullah C/o Ikram Industries (Pvt.) Ltd. Wazirabad, C.T.R. No.75 of 1998 titled "The Commissioner of Income Tax Gujranwala v. Anjund Ehsan C/o Ikram Industries (Pvt.) Ltd., Wazirabad" and CTR No.76 of 1998 titled "The Commissioner of Income Tax Gujranwala v. Messrs M. Iqbal C/o Ikram Industries (Pvt.) Ltd., Wazirabad" are decided, for common questions of fact and law are involved in all these references. 2. Messrs Ikram Industries Wazirabad is a registered firm of which respondent Inam Ullah is a partner who declared his income from share in the said firm to the extent of 20%. The firm is engaged in export business and as such entitled to claim rebate under para. A(2)(a) of Part-IV of the First Schedule to the Income Tax Ordinance, 1979. Respondent requested for allowing him export rebate. The ITO in his assessment order, dated 14-6-1987 declined the claim of refund on the score that exports were made by the firm and respondent was not directly involved. The appeal before the Commissioner of Income Tax (Appeals) met the same fate, who vide order, dated 31-12-1987 dismissed the appeal, holding therein that rebate being partial exemption is…

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