| Case ID |
20f250e1-c4a3-40e2-b27d-59274f3c997e |
| Body |
View case body. Login to View |
| Case Number |
M.A. (R) Nos. 15(IB) and 16(113) of 1999-2000 in W |
| Decision Date |
Oct 02, 1999 |
| Hearing Date |
Aug 07, 1999 |
| Decision |
The Tribunal dismissed the miscellaneous applications for rectification of the order dated 21-11-1995. It was determined that the applications filed for rectification were essentially the same as those previously dismissed. The Tribunal found no apparent mistake in the prior decision and noted that the applicant had already sought remedy through the High Court and Supreme Court, which were dismissed on similar grounds. The Tribunal concluded that filing for rectification a second time on the same grounds was not permissible under the Wealth Tax Act, 1963, emphasizing the finality of its earlier ruling. |
| Summary |
This case revolves around the Wealth Tax Act, 1963, where the Income Tax Appellate Tribunal examined two miscellaneous applications filed by the assessee for rectification of previous orders. The Tribunal analyzed the legal framework governing appeals and rectification under the Wealth Tax Act and the Income Tax Ordinance. The case highlighted the procedural aspects of tax law, especially regarding the limitations on filing multiple rectification applications on the same grounds. The Tribunal emphasized the importance of finality in tax adjudications and the legal principles surrounding the rectification of mistakes. The decision underscored the necessity for clarity in Taxation Law and reinforced that repeated applications for rectification without new grounds are not valid. |
| Court |
Income Tax Appellate Tribunal
|
| Entities Involved |
Not available
|
| Judges |
Syed Masood Ul Hassan Shah, Judicial Member,
Mansoor Ahmad, Accountant Member
|
| Lawyers |
Dr. Ilyas Zaffar, Advocate,
Mr. Ghulam Abbas Chatha, Advocate,
Mr. Muhammad Suleman, ACIT
|
| Petitioners |
Not available
|
| Respondents |
Not available
|
| Citations |
2000 SLD 1578,
2000 PTD 268
|
| Other Citations |
1993 TD 206,
(1986) 55 Tax 32 (Trib.) 276,
1975 PTD 52,
1986 PTD 100,
(1986) 158 ITR 420,
(1979) 119 ITR 142,
1986 D 100,
1980 PTD (Trib.) 74,
(1982) 138 ITR 238,
(1965) 55 ITR (Sh. N) 24
|
| Laws Involved |
Wealth Tax Act, (XV of 1963),
Income Tax Appellate Tribunal Rules, 1981,
Income Tax Ordinance, 1979,
Qanun-e-Shahadat (10 of 1984)
|
| Sections |
35,
16(3),
18(1)(c),
24(11),
20(2),
133(8),
156,
85(5),
86
|