COMMISSIONER INLAND REVENUE vs MUHAMMAD OSMAN GUL S — 2024 PTD 889 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2024 PTD 889 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2024
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE vs MUHAMMAD OSMAN GUL S
Subject matter: Criminal
Provisions referred to: S. 2; Finance Act (I of 2003); 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

COMMISSIONER INLAND REVENUE VS MUHAMMAD OSMAN GUL S.2(29) [as amended by Finance Act (I of 2003)]---Phrase "any amount treated as income under any provision of Income Tax Ordinance, 2001"---Scope---Sentence "any amount treated as income under any provision of Income Tax Ordinance, 2001" has to be read as whole---When the sentence is read as whole it conveys that the Legislature may treat any amount as income---Use of word "treated" is crucial and connotes an amount which may be deemed or imputed as income.

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2024 PTD 889 LAHORE-HIGH-COURT-LAHORECOMMISSIONER INLAND REVENUE VS MUHAMMAD OSMAN GUL Fourth Sched., Entries 47, 48, 49, 50, 51, 52 & 53---Federal Legislative List---Taxes and…
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2024 PTD 889 LAHORE-HIGH-COURT-LAHORECOMMISSIONER INLAND REVENUE VS MUHAMMAD OSMAN GUL Fourth Sched., Federal Legislative List, Entry 47---Term "income"---Connotation---Term "in…
2024 PTD 889 LAHORE-HIGH-COURT-LAHORECOMMISSIONER INLAND REVENUE VS MUHAMMAD OSMAN GUL S. 2(29)---Term, "income"---Meaning---Resort cannot be made to definition of 'income' as g…
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