THE COMMISSIONER OF INCOME-TAX, KARACHI-Applicant vs MESSRS — 1972 PTD 366

Citation: 1972 PTD 366

Court: Sindh High Court

Year: 1971

Decision Date: 1971-12-31

Parties: THE COMMISSIONER OF INCOME-TAX, KARACHI-Applicant vs MESSRS JUDGMENT

Headnotes

Case cited as 1972 PTD 366

Judgment Text

Court Name: Sindh High Court Judge(s): Abdul Qadir Sheikh, Muhammad Ali Sayeed Title:THE COMMISSIONER OF INCOME-TAX, KARACHI-Applicant vs MESSRS JUDGMENT Reported As: 1972 PTD 366 Result: Reference answered Judgment JUDGMENT MUHAMMAD ALI SAYEED, J.-The following question has been referred to this Court for decision by the Income-tax Appellate Tribunal, Karachi, under section 66(1) of the Income-tax Act, 1922: "Whether the Income-tax Officer could in law pass orders refusing renewal of registration under the provisions of section 25-A of the Income-tax Act, on the basis of his orders made under section 23(4) of the said Act when in these latter orders the discretion to refuse registration had not been exercised." 2. It will be necessary to state briefly the facts giving rise to the reference. 3. The assessing Income-tax Officer had issued a notice to the respondents under section 23(2) of the Income-tax Act, requiring them to appear before him on the 15th of March 1962 in connection with their returns for the charge years 1960-61 and 1961-62. A day earlier the assessee's authorised representa--tive applied for a shifting of the date saying that the partner of the assessee who was in charge of the accounts was proceeding to a fair and would be away for a week. The request for adjournment was, however, turned down by the assessing officer. On the following day when the case was fixed for hearing none attended on behalf of the assessee. The officer, in these circumstances,…

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