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Petitioner: THE COMMISSIONER OF INCOME TAX, ZONE 'A', KARACHI VS Respondent: ABDUL GHAFFAR
Court Name: Sindh High Court Judge(s): Nasir Aslam Zahid, Ahmed Yar Khan Title: THE COMMISSIONER OF INCOME TAX, ZONE 'A', KARACHI vs ABDUL GHAFFAR Case No.: I.T.C.No, 151 of 1990 Date of Judgment:1993-10-28 Reported As: 1994 PTD 838 Result: Application dismissed
JUDGMENT
JUDGMENT NASIR ASLAM ZAHID, CJ.---Learned counsel for the Department himself states that the question involved in this application under section 136(2) of the Income Tax Ordinance, 1979, filed by the Department relating to the computation of Tax for purposes of proviso (II) of Para-A of Part I of the Schedule to the relevant Finance Act without regard to the provision of section 16(I)(b) of the Income Tax Ordinance has been finally settled by the Supreme Court in its decision in the case of Commissioner of Income Tax v. Anweraly Haji Noor Muhammad, reported in 1992 SCM R 458 = 1992 PTD 347. None present on behalf of the respondent. 2. In view of the aforesaid decision of the Supreme Court, the Income Tax Appellate Tribunal decided the question correctly. 3. In the circumstances, this application is dismissed but with no order as to costs.