| Case ID |
0076add8-874f-4b18-aa65-8b1889a89178 |
| Body |
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| Case Number |
I.T.A. No. 751/IB of 2013 |
| Decision Date |
Aug 05, 2014 |
| Hearing Date |
Aug 05, 2014 |
| Decision |
The appeal was accepted, and the addition under section 21(c) of the Income Tax Ordinance, 2001 was ordered to be deleted. The court found that the additions made were not warranted as they did not fall under the specified ambit of section 21(c). The court emphasized that the additions were made without confronting the taxpayer with definite information, thus violating the procedural requirements laid out in the law. The decision underlined the importance of providing an opportunity for the taxpayer to contest the claims made by the revenue authorities, ensuring adherence to the principle of fair hearing. |
| Summary |
In the case of Aksa Solutions Development Services (Pvt.) Ltd. vs. Commissioner Inland Revenue, the Appellate Tribunal Inland Revenue addressed significant issues regarding the application of deductions under the Income Tax Ordinance, 2001. The taxpayer contested additions made under section 21(c), claiming they were unjustified and not supported by definite information. The Tribunal highlighted that the revenue authorities failed to provide clear and specific information regarding the additions, which led to the decision being in favor of the taxpayer. The ruling underscored the necessity for tax authorities to adhere to proper procedural requirements, ensuring that taxpayers are given a fair opportunity to present their case. This decision is pivotal for taxpayers seeking clarity on deductions and the importance of due process in tax assessments, making it a noteworthy reference for similar cases in the future. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Commissioner Inland Revenue,
Aksa Solutions Development Services (Pvt.) Ltd.
|
| Judges |
Muhammad Riaz, Accountant Member,
Jawaid Masood Tahir Bhatti, Chairperson
|
| Lawyers |
Qadeer Ahmad, ITP for Appellant,
Shafqat Mahmood, D.R. for Respondent
|
| Petitioners |
Aksa Solutions Development Services (Pvt.) Ltd.
|
| Respondents |
Commissioner Inland Revenue, Regional Tax Office, Islamabad
|
| Citations |
2016 SLD 148,
2016 PTD 7
|
| Other Citations |
2013 PTD 884,
2010 PTD 704
|
| Laws Involved |
Income Tax Ordinance, 2001
|
| Sections |
21(c),
122(1),
122(5),
122(9)
|