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Petitioner: COMMISSIONER OF INCOME-TAX, LAHORE VS Respondent: Messrs ELECTRO CABLE INDUSTRIES, LAHORE and others
Court Name: Supreme Court of Pakistan Judge(s): Nasim Hasan Shah, Durab Patel Title:COMMISSIONER OF INCOME-TAX, LAHORE vs Messrs ELECTRO CABLE
INDUSTRIES, LAHORE and others Case No.:Civil Petitions for Special Leave to Appeal Nos. 882, 888, 889, 893, 894, 806, 897, 898, 901, 903, 905 and 907 of 1976 Date of Judgment:1980-03-02 Reported As: 1990 PTD 840 Result: Leave granted Judgment ORDER DORAB PATEL, J.---All these petitions have been filed against reference under section 66(1) of the Income-tax Act, 1922, which have been decided by the learned Judges of the Lahore High Court against the petitioner. The question in all these cases is of the proper interpretation of section 26-A of the Income-tax Act, 1922 with particular reference to the right of a firm to obtain a renewal of its registration under that section. Learned counsel stated that all the impugned judgments were based on an earlier judgment of the Lahore High Court in the Commissioner of Income-tax v. Messrs Rippon Printing Press (Civil Reference No. 65 of 1967) in which we had granted leave and that these petitions also raise the same question of limitation as is raised in the Rippon Printing Press's case. Accordingly we grant leave in all these cases on the same terms and conditions as in Rippon Printing Press's case. The appeals will be made ready on the present record with liberty to the parties to file additional documents, and will be put up for hearing with the appeal arising out of C.P.S.L.A. No. 876 of 1976 (The Commissioner of Income---tax, Lahore v. Messrs Rippon Printing Press) and the connected appeals.
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revisions by the competent authorities. Therefore, it is advisable to consult the official sources or legal professionals for the most up-to-date and accurate information.