| Case ID |
056c9a76-529c-4db7-8e23-4457083a9a2d |
| Body |
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| Case Number |
Income-tax Cases No. 303, 304, 305, 318 and 319 of |
| Decision Date |
Nov 26, 1984 |
| Hearing Date |
|
| Decision |
The Tribunal was justified in vacating the order of penalty passed by the Income Tax Officer under section 46(I) of the Income Tax Act, 1922. The case raised questions regarding the imposition of penalties for tax recovery and the legal justification for such penalties. The judgments cited indicated a consistent application of legal principles by the Tribunal, which affirmed the decision to vacate the penalty in this matter. The case reflects ongoing issues related to tax law enforcement and the rights of taxpayers in the context of penalty assessments. |
| Summary |
This case concerns the interpretation and application of the Income Tax Act, 1922, specifically sections 46(1) and 66(1). The Sindh High Court addressed the legality of penalties imposed by the Income Tax Officer for tax defaults. The Tribunal's decision to vacate the penalty was upheld, establishing a precedent for similar cases. Key issues included the legal grounds for penalty imposition and the rights of taxpayers in challenging such penalties. The case cited several precedents, reinforcing the importance of judicial consistency in tax matters. As tax regulations evolve, this case remains significant for understanding taxpayer rights and administrative practices. Keywords like 'income tax law,' 'penalty imposition,' and 'taxpayer rights' are crucial for SEO optimization, ensuring visibility in legal discussions and research. |
| Court |
Sindh High Court
|
| Entities Involved |
Sindh High Court,
Income Tax Department,
Messrs Sind Land Development Ltd.
|
| Judges |
AJMAL MIAN,
TANZIL-UR-REHMAN
|
| Lawyers |
Shaikh Haider,
Iqbal Kazi
|
| Petitioners |
THE COMMISSIONER OF INCOME TAX, WEST ZONE, KARACHI
|
| Respondents |
MESSRS SIND LAND DEVELOPMENT LTD., MIRPUR KHAS
|
| Citations |
1985 SLD 82,
1985 PTD 515
|
| Other Citations |
Messrs Bawdni Violen Textile Mills v. Commissioner of Income tax P L D 1967 Kar. 688,
The Commissioner of Income tax, Rawalpindi Zone, Rawalpindi v. Begum Mumtaz Jamal 1976 P T D 182,
Commissioner of Income tax, Karachi (East), Karachi v. Azam Industries Ltd., Karachi 1980 P T D 26,
Commissioner of Income tax, Lahore v. Zamir and Sons, Lahore 1981 P T D 137
|
| Laws Involved |
Income Tax Act, 1922
|
| Sections |
46,
46(1),
66(1)
|