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JUSTICE QAZI FAEZ ISA vs The PRESIDENT OF PAKISTAN arts — 2021 PLD 1 SUPREME-COURT

Case information

Citation
2021 PLD 1 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2021
Reporter
PLD
Parties
JUSTICE QAZI FAEZ ISA vs The PRESIDENT OF PAKISTAN arts
Subject matter
Tax & Customs
Provisions referred to
S. 116; Income Tax Ordinance (XLIX of 2001); Income Tax Ordinance

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

JUSTICE QAZI FAEZ ISA VS The PRESIDENT OF PAKISTAN arts.184(3) & 209(5)(b)---Income Tax Ordinance (XLIX of 2001), Ss. 111, 114, 116(1)(b), 116a & 120(3)---Presidential reference against a judge of the Supreme Court ('the petitioner') pending before the Supreme Judicial Council in relation to properties bought by his spouse and children in a foreign country that were not declared in the petitioner's tax returns (wealth statement)---Constitutional petition filed by the petitioner before the Supreme Court calling into question the constitutionality and legality of the reference against him---Whether petitioner-judge was obliged under S.116(1)(b) of the Income Tax Ordinance, 2001 to declare the assets and liabilities of his spouse and children in his wealth statement---Reasons for quashing the Presidential reference recorded.

Other judgments reported in 2021 PLD

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