| Case ID |
228b16fc-f833-47ef-9cd9-b7c8a622169e |
| Body |
View case body. Login to View |
| Case Number |
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| Decision Date |
Jan 04, 1984 |
| Hearing Date |
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| Decision |
The appeals for the assessment years 1976-77 through 1981-82 were considered. It was determined that the Income Tax Officer (ITO) erred in issuing notices under section 56 for the years prior to the commencement of the Income Tax Ordinance, 1979. The additional grounds presented by the appellant's Authorized Representative were purely legal, involving no factual adjudication, and were allowed. The assessments for the years 1976-77, 1977-78, and 1978-79 were annulled as they were deemed ab initio void due to improper jurisdiction. In contrast, the assessments for the years 1979-80, 1980-81, and 1981-82 were upheld as they correctly invoked the legal provisions of the Ordinance based on the evidence collected during the ITO's inspection. |
| Summary |
This case revolves around the appeals made by the appellant, Mujahid Akbar, against the Income Tax Officer's assessments for the years 1976-77 to 1981-82 under the Income Tax Ordinance of 1979. The key issue was the legality of the assessment notices issued under section 56, particularly for the years before the Ordinance's enactment. The tribunal ruled that the ITO had no jurisdiction to assess income for years prior to the Ordinance's enforcement, leading to the annulment of those assessments. The case emphasizes the importance of adhering to legal provisions in tax assessments and the ability to raise legal grounds at any stage of the proceedings. The decision also highlights the definitions of 'assessee' and 'person' as crucial in determining tax liabilities. This ruling serves as a precedent in income tax law, particularly regarding the proper application of the Income Tax Ordinance and the rights of taxpayers to contest assessments made without due legal authority. |
| Court |
Income Tax Appellate Tribunal
|
| Entities Involved |
Not available
|
| Judges |
Mian Abdul Khaliq
|
| Lawyers |
Siraj Khalid
|
| Petitioners |
Mujahid Akbar
|
| Respondents |
Not available
|
| Citations |
1984 SLD 1,
1984 PTD 147,
(1984) 49 TAX 34,
1985 PTCL 50
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 1979
|
| Sections |
134,
56,
65,
166(2)(c)(ii),
2(6),
2(32)
|