| Case ID |
0ff8b9f8-25f9-4f69-ae4c-d16ddcf9b623 |
| Body |
View case body. Login to View |
| Case Number |
I.T.A. No.955/IB of 2010 |
| Decision Date |
Dec 14, 2010 |
| Hearing Date |
|
| Decision |
The Appellate Tribunal dismissed the departmental appeal, upholding the order of the First Appellate Authority. The Tribunal found that the assessment made under section 122C of the Income Tax Ordinance, 2001 was without jurisdiction and not maintainable in law. The Tribunal noted that the taxpayer had produced sufficient evidence to show that he was a UK national and had not complied with the notice under section 114(4) of the Income Tax Ordinance. The Tribunal confirmed that the provisions of section 122C were only applicable for the tax year 2010 and onward, thus rendering the assessment for the tax year 2008 illegal and unjustified. The order of the First Appellate Authority was upheld, emphasizing the importance of jurisdiction in tax matters and the need for proper procedure in tax assessments. |
| Summary |
In the case of I.T.A. No.955/IB of 2010, the Appellate Tribunal Inland Revenue addressed the legality of a provisional assessment made under the Income Tax Ordinance, 2001 for the tax year 2008 concerning a taxpayer who was a UK national and owned a vehicle. The Tribunal found that the assessment was initiated under section 114(4) without the taxpayer's compliance and that the provisions of section 122C, introduced through the Amended Finance Ordinance, were not applicable to the tax year in question. The Tribunal upheld the First Appellate Authority's decision, highlighting the significance of jurisdiction in tax assessments and ensuring compliance with statutory requirements. The case emphasizes the legal framework surrounding tax liabilities for non-residents and the procedural requirements for tax assessments, making it a crucial reference for similar cases. Key terms include Income Tax Ordinance, jurisdiction, provisional assessment, and non-resident taxpayer. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
|
| Judges |
Munsif Khan Minhas
|
| Lawyers |
|
| Petitioners |
C.I.R., R.T.O.
|
| Respondents |
Asif Jahangir
|
| Citations |
2012 SLD 790 = 2012 PTD 839
|
| Other Citations |
1999 PTD 4061,
CIT v. Pakistan Tobacco Company Ltd. 1988 PTD 66,
Rustam F Cowasjee and others v C.B.R and 2 others (1985) 52 Tax 123 (H.C. Kar.),
Harjina and Company (Pak) Ltd. v. CIT (1964) 8 Tax (H.C. Kar.) = 1963 PTD 867 = 1963 PLD 996
|
| Laws Involved |
Income Tax Ordinance, 2001
|
| Sections |
114(4),
122C,
127
|