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Initializing Secure Chambers
Petitioner: C.I.T., CENTRAL ZONE KARACHI VS Respondent: Messrs J.L. MORISON, SONS & JONES JUDGMENT
Court Name: Sindh High Court Judge(s): Nasir Aslam Zahid, Muhammad Hussain Adil Khatri Title:C.I.T., CENTRAL ZONE KARACHI vs Messrs J.L. MORISON, SONS & JONES
JUDGMENT
Reported As: 1992 PTD 757 Result: Reference answered Judgment JUDGMENT ' NASIR ASLAM ZAHID, J.---On an application under section 136(1) of the Income Tax Ordinance, 1979, moved by the Department, the Income-tax Appellate Tribunal has referred the following question for our opinion:--- "Whether under the facts and circumstances of the case the Income-tax Appellate Tribunal was justified in upholding the direction of learned Commissioner of Income Tax (Appeals) that the assessing officer should not impose any surcharge on amount of taxes payable?" 2. The matter refers to assessm ent year 1979-80 of the assessee. We have heard Mr. Sheikh Haider, learned counsel for the Department. In earlier decisions, this Court has decided this point against the Department. Detailed decision of the Court is given in the case of Commissioner of Income-tax v. Pakistan Tobbaco Company 1988 PTD 66. Mr. Sheikh Haider concedes to this position but submits that the Department has taken the matter to the Supreme Court where the appeals filed by the Department are pending. 3. Following our earlier decisions, the question referred to us in the present reference application is also answered in the affirmative.
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