| Case ID |
22b8906e-a061-4e10-affb-14fa427bd309 |
| Body |
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| Case Number |
M.A. (RECT) 160/KB of 1999-2000 |
| Decision Date |
Dec 16, 1999 |
| Hearing Date |
|
| Decision |
The Tribunal found that the appellant had quoted the Tribunal out of context and that any error in omission of facts was likely committed by the learned A.A.C. rather than the Tribunal itself. The Tribunal noted that the figure recorded in the impugned orders was Rs. 14,000,000, and the assessee failed to rectify this in the assessment order or bring it to the Tribunal's attention during the hearing. The application was dismissed due to the lack of any apparent error in the Tribunal's order. The Tribunal also noted that the applicant did not raise the issue of discount during the hearing, leading to a dismissal of the plea. Therefore, the application for rectification was dismissed. |
| Summary |
The case revolves around the interpretation of Section 156 of the Income Tax Ordinance, 1979, as it pertains to the rectification of orders by the Appellate Tribunal Inland Revenue. The appellant argued that the Tribunal had misquoted their context and that the learned A.A.C. had omitted critical facts in their assessment. However, the Tribunal concluded that the appellant had not adequately substantiated their claims and failed to identify any clear error in the Tribunal's previous orders. The decision underscores the importance of presenting all relevant information during hearings and the consequences of failing to do so. Legal representatives, including Mr. Abdul Tahir Ansari and Mr. Muhammad Umer Farooque, played significant roles in this case, which highlights issues of procedural integrity and proper documentation in tax assessments. This case is essential for understanding the application of tax laws and the responsibilities of appellants in presenting their arguments effectively. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Not available
|
| Judges |
MR. S. M. SIBTAIN, ACCOUNTANT MEMBER,
MR. TAHSEEN AHMED BHATTI, JUDICIAL MEMBER
|
| Lawyers |
Mr. Abdul Tahir Ansari, I.T.P.,
Mr. Muhammad Umer Farooque, D.R
|
| Petitioners |
Not available
|
| Respondents |
Not available
|
| Citations |
2001 SLD 720,
2001 PTCL 402
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 1979
|
| Sections |
156
|