COMMISSIONER OF INCOME-TAX, GUJRANWALA VS M. ANWAR
2001 P T D 2382
[Lahore High Court]
Before Nasim Sikandar and Jawwad S. Khawaja, JJ
COMMISSIONER OF INCOME‑TAX, GUJRANWALA
Versus
Messrs M. ANWAR
C.T.R. No.79 of 1996, decided on 19/04/2001.
Income Tax Ordinance (XXXI of 1979)‑‑‑--
‑‑‑‑Ss.136, 14 & 151‑‑‑Reference to High Court‑‑‑Exemption‑‑‑Limitation‑‑Claim of export rebate was allowable to the partner of a registered firm in view of Ss. 14 & 151 of the Income Tax Ordinance, 1979.
Commissioner of Income‑tax v. Nasir Ali and others 1999 PTD 1173 rel.
Kh. Muhammad Saeed for the Revenue.
ORDER
NASIM SIKANDAR, J.‑‑‑At the instance of the Revenue. Lahore Bench of the Income‑tax Appellate Tribunal has framed the following question of law for our consideration and answer:‑‑‑
"Whether on the facts and circumstances of the case and in the presence of sections 14 and 151 of the Income Tax Ordinance, 1979, the learned Income‑tax Appellate Tribunal was justified in holding that claim of export rebate is also allowable to the partner of the registered firm."
2. Learned counsel for the Revenue at the outset agrees that an affirmative answer to similar question by a Division Bench of the Sindh High Court was subsequently maintained by the Hon'ble Supreme Court of Pakistan in re: Commissioner of Income‑tax v Nasir Ali and others reported as 1999 PTD 1173.
3. That being so the answer to the aforesaid question in accordance with the ratio settled by the Supreme Court of Pakistan is returned in the affirmative.
C.M.A/M.A.K/C-89/L.Reference answered.