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Raja HABIB AHMAD KHAN vs THE INCOME TAX OFFICER — 1972 SCMR 556

Citation: 1972 SCMR 556

Court: Supreme Court of Pakistan

Year: 1971

Decision Date: 1971-12-31

Parties: Raja HABIB AHMAD KHAN vs THE INCOME TAX OFFICER

Headnotes

Case cited as 1972 SCMR 556

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 Case No.:Civil Petition for Special Leave to Appeal No. 71-P of 1972 Writ Petition No. JUDGMENT Reported As: 1972 SCMR 556 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 dismissing a petition under Article 98 of the Consti--tution of 1962 which was filed to call in question an order of the Income-tax Officer, passed on the 10th of May 1966, assessing the petitioner herein to income-tax in the sum of Rs. 1,30,563 for the assessm ent year 1961-62 and in the sum of Rs. 29,614 for the assessment year 1962-63. The petitioner in this case is the same as the petitioner in Petition for Special Leave to Appeal No. 64-P of 1971 and the learned counsel is also the same. It was he who was appointed the authorised representative petitioner for the purposes, inter alia, of received, notices etc. The Income-tax Officer issued fresh notices for the adjourned date to both the assessee as well as his authorised representative. The notice on the assessee was served by affixation as the regis-- tered notices earlier sent had come back with the endorsement that the assessee had "gone away for treatment". The notice on the authorised representative was again returned with the endorsement "Notice should be served on the assesses." On the…

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