| Case ID |
0885cfbf-9865-4459-92a6-e5d32e7e8fba |
| Body |
View case body. Login to View |
| Case Number |
ITA No. 921/IB/2015 |
| Decision Date |
Nov 17, 2015 |
| Hearing Date |
Nov 17, 2015 |
| Decision |
The Appellate Tribunal Inland Revenue dismissed the appeal filed by the taxpayer against the order passed by the Commissioner Inland Revenue. The Tribunal found that the taxpayer was not provided with a proper opportunity to explain their case due to improper service of notices. The Tribunal emphasized the importance of adhering to legal requirements for notice service and the right to a fair hearing under Article 10A of the Constitution. As a result, the Tribunal remanded the case back to the DCIR to ensure proper procedures were followed in future assessments. |
| Summary |
The case revolves around the appeal filed by CH. KARIM BUKSH against the Commissioner Inland Revenue regarding improper service of notices and jurisdiction issues related to the provisional assessment under Section 122C of the Income Tax Ordinance, 2001. The taxpayer contended that they were not given a fair opportunity to respond, as notices were sent to the wrong address and were received by a third party. The Tribunal found merit in the taxpayer's arguments, highlighting the significance of lawful notice service and the right to a fair trial. The decision underscores the principles of administrative justice and the necessity of due process in tax assessments. The case also touches upon the limitations period for filing returns and the implications of void orders in tax law. This summary emphasizes trending keywords like 'tax appeal', 'administrative justice', 'Income Tax Ordinance', and 'fair trial rights', which are crucial for SEO optimization. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Not available
|
| Judges |
Not available
|
| Lawyers |
SYED TOUQIR BUKHARI, ADV.,
MRS. NAZIA ZAIB, DR
|
| Petitioners |
CH. KARIM BUKSH S/O CH. NIAZ ALI
|
| Respondents |
THE COMMISSIONER INLAND REVENUE RTO, RAWALPINDI
|
| Citations |
2016 SLD 254
|
| Other Citations |
2011 PTD 784,
2008 PTD 1630,
2010 PTD 557,
2010 PTD 1174,
2014 PTD 1959
|
| Laws Involved |
Constitution of Pakistan, 1973,
Income Tax Ordinance, 2001
|
| Sections |
10A,
218,
122C
|