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Initializing Secure Chambers
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Initializing Secure Chambers
Citation: 1972 PTD 599
Court: Lahore High Court
Year: 1971
Decision Date: 1971-12-31
Petitioner: THE COMMISSIONER OF INCOME-TAX, NORTH ZONE (WEST PAKISTAN), JUDGMENT
Case cited as 1972 PTD 599
Court Name: Lahore High Court Judge(s): Maulvi Mushtaq Hussain, M. S. H. Qureshi Title:THE COMMISSIONER OF INCOME-TAX, NORTH ZONE (WEST PAKISTAN), JUDGMENT Reported As: 1972 PTD 599 Result: Reference answered Judgment JUDGMENT MUSHTAQ HUSSAIN, J.-A partnership deed was drawn to which seven persons namely Muhammad Afzal, Muhammad Irshad, Mst. Ghulam Fatma, Mst. Sardar Begum, Altaf Hussain, Qazi Akbar Hussain and Maulana Saif-ud-Din were partners. On the strength of this partnership deed an application was made for registration of the Firm Messrs Fayyaz others, Lahore on the 2nd of March 1959. Before the apple--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 a 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 Assistant…
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