COMMISSIONER OF INCOMETAX, LAHORE vs Messrs ELECTRO CABLE
This matter concerns a petition for leave to appeal against a decision of the Lahore High Court regarding the interpretation of Section 26-A of the Income-tax Act, 1922, specifically concerning the right of a firm to obtain a renewal of its registration. The petitioner challenged the High Court's decision, which relied on an earlier judgment in the case of Commissioner of Income-tax v. Messrs Rippon Printing Press. The Supreme Court observed that the current petitions raise the same legal questions and issues of limitation as those present in the Rippon Printing Press case, for which leave to appeal had already been granted. Consequently, the Court granted leave to appeal in the present cases on the same terms and conditions as established in the Rippon Printing Press matter. The Court ordered that these appeals be prepared on the existing record, with liberty for parties to file additional documents, and directed that they be heard alongside the connected appeals arising from the Rippon Printing Press case.
- Does a firm have a right to obtain a renewal of its registration under Section 26-A of the Income-tax Act, 1922?
- Should petitions raising identical legal questions to those in a pending appeal be granted leave to appeal on the same terms?
- Section 66(1), Income-tax Act 1922
- Section 26-A, Income-tax Act 1922
ORDER
1. ' DORAB PATEL, J.---All these petitions have been filed against reference under section 66(1) of the Income-tax Act, 1922, which have been decided by the learned Judges of the Lahore High Court against the petitioner. The question in all these cases is of the proper interpretation of section 26-A of the Income-tax Act, 1922 with particular reference to the right of a firm to obtain a renewal of its registration under that section. Learned counsel stated that all the impugned judgments were based on an earlier judgment of the Lahore High Court in the Commissioner of Income-tax v.
2. Messrs Rippon Printing Press (Civil Reference No, 65 of 1967) in which we had granted leave and that these petitions also raise the same question of limitation as is raised in the Rippon Printing Press's case. Accordingly we grant leave in all these cases on the same terms and conditions as in Rippon Printing Press's case.
3. ' 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 C.P.S.L.A. No, 876 of 1976 (The Commissioner of Income-tax, Lahore v. Messrs Rippon Printing Press) and the connected appeals. 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.