Raja HABIB AHMAD KHAN vs The INCOME TAX OFFICER, HAZARA CIRCLE, — 1972 SCMR 631

Citation: 1972 SCMR 631

Court: Supreme Court of Pakistan

Year: 1971

Decision Date: 1971-12-31

Parties: Raja HABIB AHMAD KHAN vs The INCOME TAX OFFICER, HAZARA CIRCLE, JUDGMENT

Headnotes

Case cited as 1972 SCMR 631

Judgment Text

Court Name: Supreme Court of Pakistan Judge(s): Hamoodur Rahman, Sheikh Anwarul Haq Title:Raja HABIB AHMAD KHAN vs The INCOME TAX OFFICER, HAZARA CIRCLE, JUDGMENT Reported As: 1972 SCMR 631 Result: Leave refused Judgment JUDGMENT HAMOODUR RAHMAN, C. J.-This is a petition for special leave to appeal from an order of a Division Bench of the Peshawar High Court in a petition under Article 98 of the Constitution of 1962 which was filed to call in question an order of the Income-tax Officer, Hazara Circle, Abbottabad, dated the 29th of June 1965, by which the petitioner was called upon to deposit Rs. 24,156 as the income- tax due from him for the year 1960-61. The ground upon which the order was sought to be challenged was that the Income-tax Officer had proceeded to make an ex parte assessment against the petitioner on the basis of a substituted service, which was illegal and without jurisdiction. Hence the assessment was also without jurisdiction. The petitioner, it appears, had appointed in writing the learned counsel now appearing on his behalf to act as his authorised representative in the income-tax proceedings and empowered him as such representative to receive, amongst others, notices on his behalf and to do all acts that may be necessary for conducting the proceedings. The learned counsel accepted this authority by affixing his signature at the foot of this written authority and regularly appeared before the Income tax Officer on behalf of the petitioner. On one such…

Read the full judgment on Al Wakeelo — Pakistan's AI-powered legal research platform.