M. SHAKEEL SAIGOL and others vs THE INCOMETAX OFFICER and others
This matter arises from petitions for leave to appeal filed against the dismissal of writ petitions by the Lahore High Court, which challenged the imposition and recovery of additional tax under section 45-A of the Income-Tax Act. The core legal question involves the validity of additional tax orders passed against the petitioners under the said Act. The Supreme Court of Pakistan observed that these petitions raise substantially the same questions of law as those in earlier petitions where leave had already been granted. Consequently, the Court granted leave to appeal in the instant petitions, ordered them to be made ready on the present record with liberty to file additional documents, and directed that they be heard along with the connected appeals.
- Whether additional tax under section 45-A of the Income-Tax Act can be validly recovered?
- Whether writ petitions challenging orders passed under the Income-Tax Act are maintainable?
- Section 45-A, Income-Tax Act
ORDER
1. ' DORAB PATEL, J.---Additional tax under section 45-A of the Income-Tax Act (hereinafter called the said Act) was sought to be recovered from the petitioners in the petitions for various assessment years, therefore, they filed writ petitions in the Lahore High Court to challenge the validity of the orders passed against them. And, it would appear that many similar writ petitions had also been filed in the High Court which had been dismissed by another Division Bench of the Lahore High Court. This judgment of the High Court was challenged in petitions for leave Nos.372-375 of 1976 (Messrs Khalid and Co. And Combined Industries Limited Lahore v. Islamic Republic of Pakistan through the Secretary, Ministry of Finance, Islamabad) and we have granted leave in those cases.
2. But the petitions in the instant case were dismissed by a judgment reported in M. Shakeel Saigol v.
3. I.T.O. (Companies) etc. (PLD 1976 Lah. 616). Hence these petitions for leave.
4. These petitions raise substantially the same questions of law as those raised in C.P.S.L.A. Nos. 372- 375 of 1976 in which we have granted leave. Accordingly, we grant leave in all these petitions also.
5. Security in the sum of Rs,500 in each petition. The appeals will be made ready on the present record with liberty to the parties to file additional documents and will be heard with the appeals arising out of C.P.S.L.A. Nos.372-375 of 1976. 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.