| Case ID |
150d35ff-9437-42fc-8dc7-6adb00f7d874 |
| Body |
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| Case Number |
I.T.As. Nos. 255/IB, 269/KB of 1995-96, 1280/113, |
| Decision Date |
May 30, 2000 |
| Hearing Date |
May 18, 2000 |
| Decision |
The Appellate Tribunal ruled that the assessment made under Section 66A was valid, as the order of the Inspecting Additional Commissioner was received by the Assessing Officer within the two-year limitation period prescribed under Section 66(1) of the Income Tax Ordinance, 1979. The tribunal emphasized that administrative orders issued by officers in the Income Tax Department's hierarchy are not subject to appellate jurisdiction and must be resolved within the administrative framework. The tribunal found that the appointment of Special Officers was lawful and that their assessments were valid under the ordinance. The case also highlighted the importance of following procedural correctness in assessments and the need for material evidence when justifying sales estimations. The tribunal upheld the reductions made by the learned AAC regarding sales estimations, maintaining that such adjustments were reasonable given the context. |
| Summary |
This case involves multiple Income Tax Appeals concerning the assessment years 1993-94 to 1995-96. The Appellate Tribunal Inland Revenue examined the legality of assessments made under the Income Tax Ordinance, 1979, particularly focusing on Sections 66A and 62. Key issues included the timeliness of assessments following cancellation by the Inspecting Additional Commissioner and the authority of Special Officers appointed under the ordinance. The tribunal concluded that the assessments were valid and in accordance with the law, emphasizing the need for adherence to procedural requirements. The case reflects the complexities of tax law and the importance of judicial interpretation in ensuring fair tax practices. Relevant keywords include 'Income Tax Appeals', 'Assessment Year', 'Income Tax Ordinance', 'Tax Law Compliance', and 'Judicial Review in Taxation'. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
|
| Judges |
Jameel Ahmed Bhutto, Accountant Member,
Syed Masood Ul Hassan Shah, Judicial Member
|
| Lawyers |
Nadir Mumtaz. D.R. for Appellant (in I.T.As Nos.255/IB of 1995-96 and 1280/IB of 1998-99),
Mir Ahmed Ali for Respondent (in I.T.As. Nos.255/IB of 1995-96 and 1280/IB of 1998-99),
Mir Ahmed Ali for Appellant (in I.T.As. Nos.1139/IB of 1997-98 269/IB of 1995-96 and 486/IB of 1998-99)
|
| Petitioners |
|
| Respondents |
|
| Citations |
2000 SLD 480,
2000 PTD 3377,
(2000) 82 TAX 69
|
| Other Citations |
PLD 1957 (SC Ind.) 448,
PLD 1982 Lah. 109,
PLD 1974 Lah. 458,
PLD 1965 (W.P) Kar. 69,
1981 SCMR 267,
1993 SCMR 29,
1991 PTD 219,
1980 SCMR 156
|
| Laws Involved |
Income Tax Ordinance, 1979
|
| Sections |
66A(2),
66(1),
6459(4),
62,
62A,
3(1)(AA),
4(2),
2(17A),
5,
8,
7,
59,
59(1)
|