Commissioner of Income-tax, North Zone, Lahore vs Manzur Qadir — 1971 PTD 467

Citation: 1971 PTD 467

Court: Supreme Court of Pakistan

Year: 1970

Decision Date: 1970-12-31

Headnotes

Case cited as 1971 PTD 467

Judgment Text

Court Name: Supreme Court of Pakistan Judge(s):Waheeduddin Ahmad, Hamoodur Rahman, Mujibur Rahman Khan, Sajjad JUDGMENT Reported As: 1971 PTD 467 Result: Appeal dismissed Judgment JUDGMENT HAMOODUR RAHMAN, C. J.-This is a certificated appeal at the instance of the Commissioner of Income-tax, North Zone, Lahore, which arises out of a judgment of a Division Bench of the erstwhile High Court of West Pakistan in a Reference under section 66 (1) of the Income-tax Act. The certificate was granted under subsection (2) of section 66-A of the said Act read with Order XLV, rule 2 of the Code of Civil Procedure on the 22nd of June 1967. The appeal was admitted on the 5th of December 1967, and then records were transmitted to this Court. The circumstances in which the reference came to be made to the High Court, may be briefly stated as follows :- The respondent, who was at the relevant time a senior practising Advocate at Lahore with an extensive practice, declared a professional income of Rs. 1,13,100 for the assessment year 1958-59 (accounting year 1957-58) and along with his return sent a letter stating that the declared gross receipts do not include the following fees :- Rs. (a) Kohinoor Textile Mills 41,500.00 (b) Mr. Moin Khan 12,000.00 (c) Nawab Amir Muhammad Khan of Hoti23,650.00 (d) Mr. Jalal Malik 90,000.00 (e) Mr. Khizar Hayat 9,000.00 --- ## Page 2 Total 1,16,150.00 The reason given for not declaring these items was, in the respondent's own words, as given in this…

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