Appellant vs Income-tax Appellate Tribunal, Dacca — 1970 SCMR 872

Citation: 1970 SCMR 872

Court: Supreme Court of Pakistan

Year: 1969

Decision Date: 1969-12-31

Headnotes

Case cited as 1970 SCMR 872

Judgment Text

Court Name: Supreme Court of Pakistan Judge(s):Salahuddin Ahmad, Waheeduddin Ahmad, Hamoodur Rahman, Sajjad JUDGMENT Reported As: 1970 SCMR 872 Result: Appeal dismissed Judgment JUDGMENT WAHIDUDDIN AHMAD, J.-This appeal by special leave is directed against the order of the High Court of East Pakistan in Income-tax Application No. 4 of 1964 dated the 16th August 1965. By this order; the High Court of East Pakistan held that -no question of law arises out of the order of the Income-tax Appellate Tribunal and no interference with the impugned order was called for. Briefly, the facts leading to this appeal are that the appellant is a Sterling Company having its head office in London and carry--ing on business of growing, manufacturing- and sale of tea in the District of Sylhet. It was treated for income-tax purposes as resident in Pakistan as its income in Pakistan has exceeded the income outside Pakistan. The assessment year 'in the dispute is 1955-56 for which the corresponding accounting year .Is 31st December 1954. The Income7tax Officer, Companies Circle II, Chittagong, completed the assessment for the assessment year 1955-56 on the 30th June 1960: While computing-the total income, the Income-- tax Officer assessed the amount of -- 12,874 equivalent to Pak. Rs. 1,71,660 which formed part of the amount of -- 90,254 received from the Government of India from time to time up to 1947 as compensation for acquisition of a past of the Tea Estate during the World War II,…

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