Law: Income Tax Ordinance, 1979

Section: 16,16(1)(b)

Income Tax Ordinance (XXXI of 1979)]...... S. 16(1)(b) Share of super tax payable by registered firm Such share could not be apportioned with reference to share of partner as computed under S.16(1)(b) of Income Tax Ordinance, 1979. Commissioner of Income tax, Central Zone, East Zone and West Zone, Karachi v. Anweraly Haji Noor Muhammad and 4 others (1992) 65 Tax 195 fol. ORDER NASIM SIKANDAR, J. 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 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 % shares income from a registered firm namely Messrs Scientific Corporation, Lahore. His assessment for the year, 1998 99 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 Circular No.13, dated 23 8 1982. On first appeal, however, it was directed that his share as a partner should be taken after excluding the super tax paid by the firm. The learned Tribunal…

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