Case ID |
05421ffd-fe2f-4ce1-bb45-ea08d6ae0493 |
Body |
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Case Number |
I.T.A. No.3245/LB of 1998 |
Decision Date |
Apr 29, 1999 |
Hearing Date |
Apr 13, 1999 |
Decision |
The appeal by the assessee was against the imposition of a penalty under section 108(b) of the Income Tax Ordinance, 1979 for failure to furnish required statutory statements. The Tribunal ruled that no penalty could be levied for non-filing under sections 50(1) and 50(4) since the appellant did not provide or hire services, and thus the provisions were not applicable. The Assessing Officer did not specify the section under which the statements were due. As a result, the penalty order was declared illegal and was cancelled. |
Summary |
In the case concerning the Income Tax Ordinance, 1979, the Appellate Tribunal Inland Revenue reviewed the penalty imposed on the appellant for not furnishing statutory statements. The tribunal found that the penalties imposed under sections 50(1) and 50(4) were inappropriate as the appellant was not engaged in providing services that would necessitate such filings. The legal framework was carefully examined, highlighting that penalties can only be imposed under express provisions of law. The ruling emphasized the importance of specificity in legal statutes and the requirements for filing. This decision serves as a precedent for similar cases where penalties for non-compliance may be challenged based on the nature of the taxpayer's operations and the applicability of tax laws. The ruling is significant for tax practitioners and businesses, underscoring the necessity for clarity in tax law compliance and the potential for challenging penalties that do not adhere to established legal standards. |
Court |
Appellate Tribunal Inland Revenue
|
Entities Involved |
Not available
|
Judges |
SYED NADEEM SAQLAIN, JUDICIAL MEMBER,
INAM ELLAHI SHEIKH, ACCOUNTANT MEMBER
|
Lawyers |
A. H. Qamer, I.T.P. for Appellant,
Khalid Aziz Bhanth, D.R. for Respondent
|
Petitioners |
Not available
|
Respondents |
Not available
|
Citations |
1999 SLD 393 = 1999 PTD 2765
|
Other Citations |
1998 PTD (Trib.) 3507
|
Laws Involved |
Income Tax Ordinance, 1979,
Income Tax Rules, 1982
|
Sections |
108(b),
50(1),
50(4),
61
|