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Income‑tax Reference No.714 of 1972, decided on 16th August, 1984.

‑‑ S.10 (4)(a)(c)‑‑ Pension Fund‑‑ Contribution to‑‑Absence of arrange ments for deduction of tax from payment‑‑Validity of allowance‑‑Held, it was justified to allow contribution for which no effective arrangements for deduction of tax from payment out of it were made as required under S.10(4)(a) of Income‑tax Act, 1922.

Rashida Patel for Applicant.

A.A. Shareef for Respondent.

Date of hearing: 16th August, 1984.

. ‑This income‑tax reference has been filed by the applicant under section 66(1) of income‑tax Act for decision on the following question :

"Whether on the facts not in the circumstances of the case, the Tribunal was justified in allowing the contributions to the Pension Fund for which no effective arrangements for deduction of tax from payment out of it were made as required under section 10(4)(c) of the Income‑tax Act, 1922 "

We have noticed that in a recent judgment given by this Bench on 4‑4‑1984 in I.T.R. No. 116 of 1974, I.T.R. No. 117 of 1974 and I.T.R. No. 118 of 1974 (The Commissioner of Income‑tax, Central Zone, Karachi v. Messrs Pakistan Refinery Limited Karachi) we 'have decided the identical point by recasting the question. We recast the above‑quoted question as follows as in the present form, it seems to be presumptions

"Where on the facts and in the circumstances of the case the Tribunal was justified in allowing the contributions to the pension fund for which no effective arrangements for deduction of taxi from payment out of it were made as required under section 10(4)(a) of the income‑tax Act, 1922 "

For the reasons 'already recorded in the 'above judgment dated 4‑4‑1984, our answer to the above question is in the affirmative. However there will be no order as to costs.

M.B.A. Reference answered in affirmative.

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