| Case ID |
25e620ae-d74d-47a9-9516-e667c63f64a6 |
| Body |
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| Case Number |
I.TA. No. 8953/LB of 1991-92 |
| Decision Date |
Feb 03, 1994 |
| Hearing Date |
Nov 03, 1993 |
| Decision |
The Appellate Tribunal Inland Revenue declared the reopening of the assessment as unwarranted. The original assessment framed at an income of Rs.66,450 under section 59(1) of the Income Tax Ordinance on 27-12-1984 was restored. The Tribunal emphasized that reopening assessments requires definite information, and merely changing an opinion does not justify such actions. The case highlighted the importance of thorough inquiry and clear directives in remand orders, criticizing the vague practices often employed by Appellate Authorities. |
| Summary |
This case revolves around the reopening of an income tax assessment under the Income Tax Ordinance, 1979. The Appellate Tribunal emphasized the necessity of providing definite information before reopening an assessment, and criticized the practice of remanding cases without clear directives. The Tribunal restored the original assessment, reinforcing that mere change of opinion by the assessing officer is insufficient for reopening assessments. The decision sheds light on the legal standards for income tax assessments and the importance of clarity in remand orders, making it a significant case for tax law practitioners and tax compliance in Pakistan. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Not available
|
| Judges |
Nasim Sikandar,
Inam Ellahi Shaikh
|
| Lawyers |
Javed Iqbal Khan, F.C.A.,
Agha Sarwar Qazalbash, D.R.
|
| Petitioners |
Not available
|
| Respondents |
Not available
|
| Citations |
1994 SLD 110,
1994 PTD 858,
(1994) 69 TAX 258
|
| Other Citations |
1993 SCMR 96,
1993 PTD 766,
1993 SCMR 1234,
1990 PTD 155
|
| Laws Involved |
Income Tax Ordinance, 1979
|
| Sections |
65,
59,
13,
129
|