THE COMMISSIONER OF INCOME TAX, RAWALPINDI vs MESSRS ZAMINDARA — 1970 SCMR 530

Citation: 1970 SCMR 530

Court: Supreme Court of Pakistan

Year: 1969

Decision Date: 1969-12-31

Parties: THE COMMISSIONER OF INCOME TAX, RAWALPINDI vs MESSRS ZAMINDARA JUDGMENT

Headnotes

Case cited as 1970 SCMR 530

Judgment Text

Court Name: Supreme Court of Pakistan Judge(s): Waheeduddin Ahmad, Sajjad Ahmad Jan Title:THE COMMISSIONER OF INCOME TAX, RAWALPINDI vs MESSRS ZAMINDARA JUDGMENT Reported As: 1970 SCMR 530 Result: Leave refused Judgment JUDGMENT SAJJAD AHMAD, J.-This petition for special leave to appeal arises out of an application made by the petitioner to the High Court of West Pakistan, Lahore, under subsection (2) of section 66 of the Income-tax Act for issuance of a direction to the Income-tax Appellate Tribunal for reference of the following question to the High Court:- "Whether on the facts and circumstances of the case, the income-tax Appellate Tribunal was justified in allowing registration to the firm for assessment year 1964-65 on the basis of partnership deed dated 1-3-1963." The Income-tax Appellate Tribunal had held on a further appeal, in concurrence with the order of the Appellate Assistant Commissioner that the assesses respondent-firm was entitled to the grant of registration under section 26-A of the Income-tax Act for the charge year 1964-65 relevant to the previous year commencing on the 1st January 1963, and ending on the 31st December 1963, thus upsetting the order of the Assistant Income-tax Officer dated the 19th of November 1966, whereby he had refused the claim of the firm for registration on the ground that the partnership relied upon had not been created by the deed which was executed on the 1st of March 1963, as that deed was a mere aide memories of a…

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