HADI KHAN SILK MILLS vs GOVERNMENT OF PAKISTAN, through Federal Secretary Finance S — 2021 PTD 1842 PESHAWAR-HIGH-COURT

Case information

Citation: 2021 PTD 1842 PESHAWAR-HIGH-COURT
Court: Peshawar High Court
Year: 2021
Reporter: PTD
Parties: HADI KHAN SILK MILLS vs GOVERNMENT OF PAKISTAN, through Federal Secretary Finance S
Subject matter: Tax & Customs
Provisions referred to: S. 53; 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

HADI KHAN SILK MILLS VS GOVERNMENT OF PAKISTAN, through Federal Secretary Finance S.53, Schedule Second, Part-I, Cl. 146 & Part-IV, Cl. 110---SRO No 1213/2018 dated 5-10-2018---Prelude to opening paragraph--- Deeming clause---Effect---Prelude given in opening paragraphs of SRO No.1213/2018, dated 5-10-2018 can be referred to for knowing purpose of making amendments in Second Schedule to Income Tax Ordinance, 2001--- Such prelude cannot be given a super imposing effect, so as to read something not expressly incorporated in Income Tax Ordinance, 2001--- Deeming clause introduced in SRO No.1213/2018, dated 5-10-2018, cannot be given a super imposing effect over other provisions of Income Tax Ordinance, 2001---Effect to deeming clause cannot be given more than the power of Federal Government vested in it by S.53(2) of Income Tax Ordinance, 2001, unless immunity from operation of certain provisions of Income Tax Ordinance, 2001, is found to have been granted by amendment of Part-IV of Second Schedule to Income Tax Ordinance, 2001.

Other judgments reported in 2021 PTD

2021 PTD 892 LAHORE-HIGH-COURT-LAHORECHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN Ss. 2(a), 4 & Preamble---Income Tax Ordinance (XLIX of 2001), S.2(8)---Sales Tax Ac…
2021 PTD 892 LAHORE-HIGH-COURT-LAHORECHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN Delegated/subordinate legislation---'Notifications' as a form of delegated legislat…
2021 PTD 892 LAHORE-HIGH-COURT-LAHORECHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN art. 199 & Pt. II, Chapt. 1---Fiscal notification---Constitutional jurisdiction of…
2021 PTD 892 LAHORE-HIGH-COURT-LAHORECHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN art. 199 & Pt. II, Chap. 1---Constitutional jurisdiction of the High Court---Scope-…
2021 PTD 892 LAHORE-HIGH-COURT-LAHORECHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN Delegated/subordinate legislation, vires of---Strong presumption of constitutionali…
2021 PTD 871 LAHORE-HIGH-COURT-LAHOREPUNJAB SMALL INDUSTRIES, RAWALPINDI VS DEPUTY COLLECTOR ADJUDICATION S.24-a---Reasons to be stated for decision---Scope---Order passed by ju…

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