COMMISSIONER OF INCOMETAX, LAHORE vs Messrs GENERAL BOOT HOUSE, LAHORE and others
These three petitions for leave to appeal were filed by the Commissioner of Income-tax, Lahore, against the judgment of the Lahore High Court, which decided a referred question under section 66(1) of the Income-tax Act, 1922 in favour of the respondent-assessee. The core legal question involved the proper construction of section 26-A of the Income-tax Act, 1922, and whether the petitions were barred by time. The Supreme Court noted that the view taken in the impugned judgment was based on a previous High Court judgment in respect of which leave had already been granted by the Supreme Court, and that the limitation issue raised identical questions of law and fact. Consequently, the Court granted leave to appeal in these cases to be heard along with the connected matters, establishing that where petitions involve identical questions of law and fact previously entertained, leave to appeal should similarly be granted.
- Whether leave to appeal should be granted when the petitions raise identical questions of law and fact as a previously connected case in which leave has already been granted?
- How is section 26-A of the Income-tax Act, 1922 to be construed in relation to assessments?
- Are the petitions for leave to appeal barred by time when raising questions similar to pending appeals?
- 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 filed 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.