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Petitioner: COMMISSIONER OF INCOME TAX/ WEALTH TAX, FAISALABAD VS Respondent: WASEEM ASHFAQ
Court Name: Lahore High Court Judge(s): Mian Saqib Nisar, Muhammad Sair Ali Title:COMMISSIONER OF INCOME TAX/ WEALTH TAX, FAISALABAD vs WASEEM
ASHFAQ Case No.: I.T.A. No,427 of 1999 Date of Judgment:2006-04-19 Reported As: 2007 PTD 2396 Result: Order accordingly Judgment ORDER ' It, is the case of the department that the respdndent was the Director of more than one companies and, therefore, the allowances, ' specified in the order-in-original drawn by him from different companies, were liable to income- tax. The respondent preferred an appeal, which was dismissed, but when the matter came before the Income Tax Appellate Tribunal, it was held as follows:--- "The above detail makes it clear that the Director at one time was serving only one company and the concept of part time employee is not applicable in this case. Even otherwise in the presence of the judgment reported as (1998) 78 Tax 179 (Trib.) wherein this issue has been decided by the Hon'ble Tribunal, there is no justification for making additions." 2. The question now propounded before this Court, that the Tribunal has misread the record in reaching the above conclusion, does not arise out of the order and this is not even the question formulated in the appeal. The factual conclusion drawn by the ITAT, that the respondent was the Director of only one company, thus, cannot be interfered with in the present appeal, therefore, we decline to answer the question raised in this I.T.A.
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