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Petitioner: THE COMMISSIONER OF INCOME-TAX VS Respondent: Messrs RECKITT & COLMAN OF JUDGMENT
Court Name: Sindh High Court Judge(s): Ajmal Mian, Syed Haider Ali Pirzada Title:THE COMMISSIONER OF INCOME-TAX vs Messrs RECKITT & COLMAN OF
JUDGMENT
Reported As: 1985 PTD 298 Result: Reference answered in affirmative Judgment JUDGMENT ' AJMAL MIAN, J.--This income-tax reference has been filed by the applicant under section 66(1) of Income-tax Act for decision on the following question :- "Whether on the facts and in the circumstances of the case, the Tribunal was justified in allowing the contributions to the Pension Fund for which no effective arrangements for deduction of tax from payment out of it were made as required under section 10(4)(c) of the Income-tax Act, 1922?" ' We have noticed that in a recent judgment given by this Bench on 4-4-1984 in I.T.R. No, 116 of 1974, I.T.R. No, 117 of 1974 and I.T.R. No, 118 of 1974 (The Commissioner of Income-tax, Central Zone, Karachi v. Messrs Pakistan Refinery Limited Karachi) we have decided the identical point by recasting the question. We recast the above-quoted question as follows as in the present form, it seems to be presumptious. "Where on the facts and in the circumstances of the case the Tribunal was justified in allowing the contributions to the pension fund for which no effective arrangements for deduction of tax from payment out of it were made as required under section 10(4)(a) of the Income-tax Act, 1922?" ' For the reasons already recorded in the above judgment dated 4-4-1984, our answer to the above question is in the affirmative. However there will be no order as to costs.
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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.