| Case ID |
22415ec2-f5fe-476c-a977-56c3b468d6d6 |
| Body |
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| Case Number |
LT.As. Nos.217-IB to 220-IB, 227-IB to 230-IB of 2 |
| Decision Date |
Sep 03, 2003 |
| Hearing Date |
Sep 03, 2003 |
| Decision |
The Appellate Tribunal set aside the order of the First Appellate Authority due to the lack of specific findings on the various issues raised by the assessee. The Tribunal emphasized the necessity for detailed adjudication on all grounds of appeal and directed the First Appellate Authority to pass a speaking order addressing each issue raised, including the ground of limitation. The Tribunal found that the summary nature of the First Appellate Authority's order deprived the parties of their right to a thorough review, highlighting the importance of detailed findings in tax assessments. |
| Summary |
In this case, the Appellate Tribunal Inland Revenue reviewed multiple cross-appeals concerning the Income Tax Ordinance, 1979. The Tribunal focused on the procedural validity of the First Appellate Authority's summary order, which failed to adequately address the grounds of appeal raised by the assessee. The Tribunal underscored the necessity of thorough and specific findings in tax cases, ensuring that all arguments, including those related to limitation and the nature of financial transactions, were properly evaluated. The decision reinforces the principle that the final assessment can significantly change based on detailed findings on each fact in issue. The Tribunal's directive to the First Appellate Authority to issue a detailed order reflects a commitment to due process in tax adjudication. Key terms include Appellate Tribunal, Income Tax Ordinance, summary orders, and procedural validity. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Not available
|
| Judges |
INAM ELLAHI SHEIKH,
MUNSIF KHAN MINHAS
|
| Lawyers |
Naushad Ali Khan, D. R.,
Kashif Aziz Jehangiri, A.C.A.
|
| Petitioners |
Not available
|
| Respondents |
Not available
|
| Citations |
2004 SLD 137,
2004 PTD 420,
(2004) 89 TAX 223
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 1979
|
| Sections |
132,
52/86,
50(4)
|