COMMISSIONER OF INCOME TAX ZONE-C, LAHORE vs LAHORE GRAMMER SCHOOL (PVT — 2026 PTD 361 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2026 PTD 361 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2026
Reporter: PTD
Parties: COMMISSIONER OF INCOME TAX ZONE-C, LAHORE vs LAHORE GRAMMER SCHOOL (PVT
Subject matter: Tax & Customs
Provisions referred to: S. 13; S. 239; S. 209; Income Tax Ordinance (XXXI of 1979); 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 OF INCOME TAX ZONE-C, LAHORE VS LAHORE GRAMMER SCHOOL (PVT.) LTD. GULBERG, LAHORE Ss.2(10), 209(2), 239(1) & 239(2)---Income Tax Ordinance (XXXI of 1979), S.13(1) [since repealed]---Addition on account of unexplained investment/money---Prior approval, requirement of---Approval by "Inspecting Additional Commissioner", validity--- For tax year 2001-2002, Revenue invoked S.13(1)(d) of Income Tax Ordinance, 1979 and after relying upon approval letter issued by "Inspecting Additional Commissioner" made addition of Rs.42,760,140/-. Issue before High Court was whether such approval fulfilled mandatory statutory condition required for sustaining addition. Held--- Tax year in question related to income year ending before commencement of Income Tax Ordinance, 2001. By virtue of S.239(1) of Income Tax Ordinance, 2001, provisions of repealed Ordinance, 1979 relating to computation of total income and tax payable were applicable. However, S.239(2) required that assessment proceedings were to be conducted by an income tax authority competent under Income Tax Ordinance, 2001. Authority competent to make assessment was Commissioner of Income Tax or Taxation Officer appointed or empowered under S.209(2) of Ordinance, 2001. Office of Inspecting Additional Commissioner was not recognized under new legal dispensation. Approval letter issued by Inspecting Additional Commissioner was therefore non-est and without lawful effect. Proposed questions were answered in negative and reference application was dismissed.

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