| Case ID |
201e9677-3dfc-4bfa-98a0-a6456d17c88d |
| Body |
View case body. Login to View |
| Case Number |
I.T.A. No.5870/LB of 1995 |
| Decision Date |
Jan 18, 2002 |
| Hearing Date |
|
| Decision |
The Income Tax Appellate Tribunal dismissed the departmental appeal on the grounds that the Assessing Officer had illegally reopened the assessment under section 65 of the Income Tax Ordinance, 1979. The Tribunal found that the only information available for the reopening was already considered in the original assessment made on June 6, 1991. The Tribunal emphasized that the action taken by the department was illegal as it could not base the reopening on previously considered material. Furthermore, the Tribunal highlighted that even if a return was submitted under protest, it did not preclude the appellant from challenging the jurisdiction of the Assessing Officer. The Tribunal affirmed the equal treatment under the law as per Article 4 of the Constitution of Pakistan, 1973, ruling against any discrimination based on compliance with an illegal notice. |
| Summary |
In this case before the Income Tax Appellate Tribunal, the key legal issues revolved around the reopening of an assessment under section 65 of the Income Tax Ordinance, 1979. The Tribunal ruled that the Assessing Officer's action was unlawful as it was based solely on information that had been previously reviewed in the original assessment. The hearing involved arguments from the representatives of both parties, where the appellant’s counsel argued that the reopening lacked merit and was based on already available records. The Tribunal upheld the principle of equality before the law, asserting that all assessees should be treated equally, as enshrined in Article 4 of the Constitution of Pakistan. The Tribunal's decision is significant for tax law practitioners and highlights the importance of lawful jurisdiction in tax assessments. The ruling emphasizes that even under protest, submission of a tax return does not negate the right to challenge jurisdiction, thus reinforcing taxpayer rights in Pakistan. This decision is pivotal for future cases involving tax assessments and the legality of reopening assessments based on previously considered information. |
| Court |
Income Tax Appellate Tribunal
|
| Entities Involved |
Not available
|
| Judges |
Jawaid Masood Tahir Bhatti, Judicial Member,
Muhammad Akhtar Nazar Mian, Accountant Member
|
| Lawyers |
Misri Landhani, D.R. for Appellant,
M.H. Bokhari for Respondent
|
| Petitioners |
Not available
|
| Respondents |
Not available
|
| Citations |
2002 SLD 382,
2002 PTD 2539,
(2002) 86 TAX 61
|
| Other Citations |
PLD 1967 SC 314,
PLD 1985 Kar. 411,
PLD 1973 SC 236,
2000 PTD 2214,
1975 (Supplementary) India SCR,
PLD 1960 SC 237,
PLD 1987 SC 447,
PLD 1958 SC 104,
PTD 1999 Kar. 4037
|
| Laws Involved |
Income Tax Ordinance, 1979,
Constitution of Pakistan, 1973
|
| Sections |
65,
154(6),
4
|