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Petitioner: RANA ABDUL HAMEED VS Respondent: INCOME-TAX OFFICER AND OTHERS
1988 P T D 996
1988 P T D 996
[Lahore High Court]
Before Muhammad Afzal Lone, J
Rana ABDUL HAMEED
Versus
INCOME-TAX OFFICER and others
Writ Petition No. 2954 of 1988,. decided on 28th June, 1988.
Income-Tax--
---Recovery--Objection of petitioner 'that he had no concern with the firm assessed for income-tax, was not properly adjudicated upon by the Department--Petitioner was not expressly confronted with the material within and outside the Department identifying him with the said business concern--No judicious determination of the petitioner's objection having been made by the Department, High Court ordered that before enforcing the recovery against the petitioner, the Department should give him an opportunity of being heard, confront him with the documents in question, and then pass an order in accordance with law--Constitution of Pakistan (1973), Art.199.
Ishtiaq A. Chaudhry for Petitioner.
Ch. Muhammad Ishaque for Respondents.
Date of hearing 28th June, 1988.
JUDGMENT
There is no doubt that Rana Abdul Hameed, petitioner, herein did business in the name of Messrs Karachi Sweet Shop, Old Anarkali, Lahore and was assessed as an individual for the assessment years 1978-79 and 1979-80 on 30-6-1981 and 7-1-1982, respectively. He owns this business and has no objection to the assessments.
2. There is another concern by the name of Messrs Nadim Trading Corporation, Old Anarkali, Lahore, carrying N. T. N. No. different from the one allocated to the Messrs Karachi Sweet Shop. The said concern was assessed in the years 1978-79 and 1979-80 on 30-6-1981 and 26-6-1982, respectively as an individual.
3. The Department's case is that same Rana Abdul Hameed, to whom the Karachi Sweet Shop belongs, filed Returns for the two assessment years aforesaid under his signatures in the name of Messrs Nadeem Trading Corporation but concealed his identity. This concern did business in imports and., accordingly, inquiries were made from the office of the Controller of Imports and Exports, regarding the issuance of import licence, and from their record too, the identity of Rana Abdul Hameed, petitioner was, fully established. The recovery of the Tax from the petitioner in respect of the assessments made in the name of Messrs Nadeem Trading Corporation, is thus sought to be justified.
4. I have perused the departmental record in the light of the respective contentions of the parties and find that the objection raised by the petitioner that he had no concern with Messrs Nadeem Trading Corporation, was not properly adjudicated upon by the Departmental authorities. He was not expressly confronted with the material within and outside the Department, identifying him with the said business concern. There was thus, no judicious determination of the petitioner's objection.
5. Before enforcing the recovery against the petitioner, the Departmental authorities shall give him an opportunity of being heard, confront him with the documents in question, and then pass an order in accordance with law. The writ petition is disposed of, and the parties are left to bear their own costs
M.B.A/A-428/L Order accordingly.