| Case ID |
22377a04-4e5f-4d7a-b9be-b511ea8e1945 |
| Body |
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| Case Number |
M.A. (R) 112/IB of 2011 |
| Decision Date |
May 28, 2012 |
| Hearing Date |
|
| Decision |
The Appellate Tribunal dismissed the miscellaneous application for rectification filed by the department, stating that no new facts could be entertained during the rectification proceedings. The Tribunal highlighted that the department failed to produce necessary records during the initial appeal, which resulted in a finding that attained finality. The Tribunal reiterated that rectification should only be made for errors apparent on the record and not for issues requiring further investigation or reappraisal of facts. |
| Summary |
This case revolves around the Appellate Tribunal Inland Revenue's dismissal of a second miscellaneous application for rectification filed by the department under the Income Tax Ordinance, 2001. The Tribunal emphasized that rectification proceedings do not allow for new facts to be introduced, focusing instead on errors apparent on the record. The case highlights the importance of timely evidence production in tax matters and the finality of decisions made by the Tribunal if not challenged appropriately. The decision reinforces the principle that rectification is not a tool for re-evaluating previously determined facts, thus ensuring that litigation does not continue indefinitely. The keywords relevant to this case include 'Income Tax Ordinance', 'rectification of mistake', 'Appellate Tribunal', and 'finality of decisions'. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Not available
|
| Judges |
MUNSIF KHAN MINHAS,
ASAD ALI JAN
|
| Lawyers |
Not available
|
| Petitioners |
C.I.R. (LEGAL DIVISION) R.T.O., RAWALPINDI
|
| Respondents |
Messrs TARIQ MEHMOOD
|
| Citations |
2012 SLD 1156,
2012 PTD 1889
|
| Other Citations |
1992 SCMR 687,
1992 PTD 570,
2002 PTD 306,
2007 PTD 967,
2008 SCMR 204,
2008 PTD 253,
CIR v. National Food Laboratories 1992 SCMR 763
|
| Laws Involved |
Income Tax Ordinance, 2001
|
| Sections |
221,
121,
111(1)(b)
|