THE COMMISSIONER OF INCOME-TAX, NORTH ZONE (WEST PAKISTAN), LAHORE — 1972 PLD 792

Citation: 1972 PLD 792

Court: Lahore High Court

Year: 1971

Decision Date: 1971-12-31

Petitioner: THE COMMISSIONER OF INCOME-TAX, NORTH ZONE (WEST PAKISTAN), LAHORE JUDGMENT

Headnotes

Case cited as PLD 1972 Lahore 792

Judgment Text

Court Name: Lahore High Court Judge(s): Maulvi Mushtaq Hussain, M. S. H. Qureshi Title:THE COMMISSIONER OF INCOME-TAX, NORTH ZONE (WEST PAKISTAN), LAHORE JUDGMENT Reported As: PLD 1972 Lahore 792 Result: Reference answered Judgment JUDGMENT MUSHTAQ HUSSAIN, J.- A partnership deed was drawn up to which seven persons namely Muhammad Afzal, Muhammad Irshad, Mst. Ghulam Fatma, Mst. Sardar Begum, Altaf Hussain, Qazi Akbar Hussain and Maulana Saif-ud-Dm were partners. On the strength of this partnership deed an applica--tion was made for registration of the Firm Messrs Fayyaz Brothers, Lahore on the 2nd of March 1959. Before the appli-- cation for registration was made the partnership was got duly registered with the Registrar of Firms. 2. The application was filed on the 24th of March 1960, and was rejected by the order of Mr. Hafeez- Ullah, Income--tax Officer (G-1) Ward, Lahore on the ground that it had not been made within six months of the constitution of the firm or by the end of the previous years, whichever be earlier. It may be mentioned at this stage that three out of these seven partners had been previously carrying on business under the same name and style of Messrs Fayyaz Brothers, Lahore and were duly registered as s firm with Income-tax Department. 3. The assessee felt aggrieved by this order and filed an appeal which was accepted by Mr. Khurshid Muhammad, Appel--late Assistant Commissioner, C. Range, Lahore by his order dated 6th March 1963. The learned Appellate…

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