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COMMISSIONER OF INCOME TAX AND ANOTHER versus DAWOOD HERCULES CHEMICALS, LTD.


The petitioner company was charged with delaying the filing of the estimation filed in the next year (Article 53 (2) and Constitution 87 of the Constitution of Pakistan (1973), Article 185 (3)) for two days. The delay was delayed, therefore, the notice was issued by the High Court accepting the company's constitutional request for payment of additional tax, in the revised estimate filed by the company next year. , It paid all liabilities / taxes on the basis of estimation and was scheduled two days in advance to submit the estimate. The High Court did not accept the entire process of the loot taken by the department, which was supported by the company six days before the company paid all its obligations based on an estimate of target date. The Income Tax Ordinance, a day or two before 1979, became irrelevant to the foregoing facts, and the circumstances of the matter were dismissed for leave to appeal by the Department.

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