| Case ID |
20001648-3e85-4861-8e05-5eb78883dd69 |
| Body |
View case body. Login to View |
| Case Number |
LT.As. Nos.1850/IB of 2005 and 96/IB, 97/IB of 200 |
| Decision Date |
Apr 25, 2009 |
| Hearing Date |
|
| Decision |
The Income Tax Appellate Tribunal ruled on several key aspects of the Income Tax Ordinance regarding the delegation of powers from the Commissioner to the Taxation Officer, affirming that such delegation is permissible under the law. The Tribunal highlighted the importance of adhering to procedural requirements in assessing income tax liabilities, particularly in cases where assessments were pending at the time of the new ordinance's enactment. The decision clarified that assessments framed by the Taxation Officer, under delegated authority, would be treated as if performed by the Commissioner. The Tribunal also addressed issues related to the limitations for assessments, emphasizing that the framing of assessments must comply with the stipulated timeframes in the relevant ordinances. Ultimately, the Tribunal set aside certain assessment orders, remanding them for reevaluation of receipts and expenses, ensuring fairness in the tax assessment process. |
| Summary |
This case revolves around the interpretation of the Income Tax Ordinance, particularly focusing on the delegation of powers from the Commissioner to Taxation Officers. The Tribunal's decision underscores the procedural integrity required when assessing pending income tax matters under the new ordinance. It highlights the legal nuances of tax assessments, the importance of proper delegation, and the implications of procedural adherence for both the tax authority and the taxpayer. The ruling serves as a critical reference for tax practitioners and legal professionals, stressing the significance of compliance with statutory provisions in tax assessments and the handling of appeals regarding income tax liabilities. Keywords: Income Tax Ordinance, delegation of powers, tax assessments, procedural integrity, legal interpretation. |
| Court |
Income Tax Appellate Tribunal
|
| Entities Involved |
Not available
|
| Judges |
Khalid Waheed Ahmed (Chairman),
Muhammad Jahandar (Judicial Member),
Istataat Ali (Accountant Member)
|
| Lawyers |
Waseem Ahmed Siddiqui FCA,
Mrs. Shahina Akbar (Legal Advisor),
Ch. Qasim (Taxation Officer)
|
| Petitioners |
Not available
|
| Respondents |
Not available
|
| Citations |
2010 SLD 2144,
2010 PTD 660
|
| Other Citations |
1993 SCMR 1503,
Allied Motors v. C.I.T. 2004 PTD 1173,
2007 PTD (Trib.) 803,
1996 PTD 482
|
| Laws Involved |
Income Tax Ordinance (XLIX of 2001),
Income Tax Ordinance (XXXI of 1979)
|
| Sections |
239,
210,
211,
64(3),
63,
56,
64
|