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Initializing Secure Chambers
Petitioner: COMMISSIONER OF INCOME-TAX VS Respondent: WORLD MASTER GLOVES
Court Name: Lahore High Court Judge(s): Jawwad S. Khawaja, Nasim Sikandar Title: COMMISSIONER OF INCOME-TAX vs WORLD MASTER GLOVES Case No.: C.T.R. No,45 of 1996 Date of Judgment:2001-04-16 Reported As: 2004 PTD 1986 Result: Answer in affirmative
Judgment ORDER NASIM SIKANDAR, J.---At the instance of the Revenue Lahore Bench of the Income Tax Appellate Tribunal has framed the following question of law for our consideration and answer:-- "Whether on the facts and circumstances of the case and in the presence of sections 14 and 151 of the Income Tax Ordinance, 1979; the learned Income Tax Appellate Tribunal was justified in holding that claim of export rebate is also allowable to the partner of the registered firm?" 2. Learned counsel for the Revenue at the outset agrees that an affirmative answer to a similar question by a Division Bench of the Sindh High Court was subsequcntly maintained by the Hon'ble Supreme Court of Pakistan in re: Commissioner of Income Tax v. Nasir Ali and others reported as (1999) 79 Tax 428. 3. That being so the answer to the aforesaid question in accordance with the ratio settled by the Supreme Court of Pakistan is returned in the affirmative.