THE COMMISSIONER OF INCOME TAX, LAHORE ZONE, LAHORE vs MESSRS MIR — 1972 SCMR 309

Citation: 1972 SCMR 309

Court: Supreme Court of Pakistan

Year: 1971

Decision Date: 1971-12-31

Parties: THE COMMISSIONER OF INCOME TAX, LAHORE ZONE, LAHORE vs MESSRS MIR JUDGMENT

Headnotes

Case cited as 1972 SCMR 309

Judgment Text

Court Name: Supreme Court of Pakistan Judge(s): Salahuddin Ahmad, Hamoodur Rahman Title:THE COMMISSIONER OF INCOME TAX, LAHORE ZONE, LAHORE vs MESSRS MIR JUDGMENT Reported As: 1972 SCMR 309 Result: Leave refused Judgment JUDGMENT SALAHUDDIN AHMED, J.-The assessee-respondent is a registered firm. As it failed to pay advance tax as required under section 18-A (1) of the Income-tax Act, a penalty of Rs. 1,000 was proposed to be imposed on it by the Income-tax Officer. Under section 28(6) such imposition of the penalty is subject to approval of the Inspecting Assistant Commissioner. The Inspecting Assistant Commissioner, however, neither approved nor disapproved of the penalty proposed by the Income-tax Officer, but straightaway directed the respondent to pay a penalty of Rs.5,000. On appeal the Appellate Assistant Commissioner reduced the penalty to Rs.1,000 and this order was upheld by the Income-tax Tribunal, and the High Court. It has been contended before us that the power to approves includes the power to alter the penalty proposed by the Income, tax Officer either by reduction or enhancement. The High Court refused to accept this contention and helot that the power to approve did not include the power to amend the proposed penalty. This is not a fit ease for interference by this Court. The petition is accordingly dismissed.

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