| Case ID |
1aa28b44-fbf9-4df7-a220-552862114452 |
| Body |
View case body. Login to View |
| Case Number |
I.T.As. Nos.1271/KB to 1273/KB of 2005 |
| Decision Date |
Feb 17, 2007 |
| Hearing Date |
|
| Decision |
The case involves the appeal against the order of the Assessing Officer regarding the total income returns filed by the assessee, which were declared illegal and unwarranted by the First Appellate Authority. The appeal was remanded to the First Appellate Authority for reevaluation concerning the validity of the returns filed, the service of notices, and the implications of non-filing of returns by the assessee and members of the Association of Persons. The Tribunal found that the prior assessments were not conducted in accordance with the law, leading to the cancellation of the Assessing Officer's orders. |
| Summary |
This case revolves around the Income Tax Ordinance and the procedural intricacies of tax assessments. The Income Tax Appellate Tribunal reviewed the legality of the orders passed by the Assessing Officer concerning the returns filed by the Assessee, an Association of Persons (AOP) engaged in Flour Mills. The Tribunal pointed out deficiencies in the proceedings where the returns were not signed and verified as required, leading to the cancellation of the orders by the First Appellate Authority. Furthermore, the Tribunal highlighted the importance of proper service of notices and the serious implications of non-filing of returns. This case underscores the need for strict adherence to tax regulations and the procedural correctness in tax assessments, making it a significant reference for similar future cases. The decision emphasizes the importance of compliance with statutory requirements in tax matters, which can lead to severe actions if neglected. The case serves as a reminder for businesses to ensure that all legal requirements are met to avoid disputes with tax authorities. |
| Court |
Income Tax Appellate Tribunal
|
| Entities Involved |
AOP firm engaged in the business of Flour Mills
|
| Judges |
S. HASAN IMAM
|
| Lawyers |
Ali Akbar Depar,
Abdul Tahir
|
| Petitioners |
Not available
|
| Respondents |
Not available
|
| Citations |
2007 SLD 80,
2007 PTD 1428
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 1979,
Income Tax Rules, 1982
|
| Sections |
2,
2(41),
62,
132,
190,
190(1),
190(2)
|