COMMISSIONER OF INCOME-TAX, LAHORE vs Messrs GENERAL BOOT HOUSE, LAHORE and others
This matter concerns three petitions for leave to appeal filed by the Commissioner of Income-tax, Lahore, against a judgment of the Lahore High Court. The High Court had decided in favour of the respondent-assessee regarding a question referred under the Income-tax Act, 1922. The petitioner subsequently sought certificates of appeal, which were dismissed by the High Court, leading to the current petitions which were noted as time-barred by the office. The core legal questions involve the proper construction of Section 26-A of the Income-tax Act, 1922, and the issue of whether the petitions for leave to appeal are within the prescribed limitation period. The Supreme Court observed that the issues raised in these petitions are identical to those in the case of Commissioner of Income-tax, Lahore v. Messrs Rippon Printing Press, where leave had already been granted. Consequently, the Court granted leave in the present cases and directed that these appeals be prepared on the existing record, with liberty to file additional documents, to be heard alongside the connected appeals.
- What is the proper construction of Section 26-A of the Income-tax Act, 1922?
- Are petitions for leave to appeal filed after the dismissal of applications for certificates of appeal time-barred?
- Section 66(1), Income-tax Act 1922
- Section 26-A, Income-tax Act 1922
ORDER
1. DORAB PATEL, J.---These three petitions for leave have been tiled 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, he has filed these petitions for leave which according to the office are time-barred.
2. The petitions turns on the proper construction of section 26-A of the said Act and the view taken in the impugned judgment is based on the judgment of the High Court in Commissioner of Income- tax, Lahore v. Messrs Rippon Printing Press (C.P.S.L.A. No. 876 of 1976) in which we had already granted leave. Similarly, the question whether the petitions are in time raises exactly the same questions of law and fact as in the case cited. Accordingly, we grant leave in these cases also. The appeals will be made ready on the present record with liberty to the parties to file additional documents and will be put up for hearing with the appeal arising out of CPSLA 876 of 1976 and the appeals in connected cases. revisions by the competent authorities. Therefore, it is advisable to consult the official sources or legal professionals for the most up-to-date and accurate information.