| Case ID |
25f4586c-932f-4bac-a8fe-8aa094f77239 |
| Body |
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| Case Number |
I.T.A. No. 893/LB of 2006 |
| Decision Date |
Jul 11, 2007 |
| Hearing Date |
|
| Decision |
The Appellate Tribunal ruled that the issuance of a corrigendum after an assessment is finalized is not authorized by any provision of law. The Tribunal upheld the First Appellate Authority's decision to annul the amendment order made under section 122(5A) of the Income Tax Ordinance, 2001. It was found that once an assessment is finalized, the only way to modify the order is through rectification of mistakes, which requires a statutory notice. The Tribunal stated that the corrigendum was an afterthought and did not alter the legality of the original order. Consequently, the objection raised by the department concerning the jurisdiction of the First Appellate Authority was deemed meritless and rejected, affirming the authority's right to adjudicate the matter. |
| Summary |
This case involves the Appellate Tribunal Inland Revenue's examination of the legality of a corrigendum issued after an assessment under the Income Tax Ordinance, 2001. The Tribunal addressed the issues surrounding the jurisdiction of the First Appellate Authority and the procedural correctness of the actions taken by the tax authorities. The key points of contention included the validity of the corrigendum and the applicable sections of the law during the assessments for the years in question. The Tribunal emphasized that proper legal frameworks must be followed to amend finalized assessments, and highlighted the importance of statutory notices in such procedures. The ruling underlines the need for adherence to legal protocols in tax assessments, ensuring that all parties involved understand their rights and the procedural requirements necessary for appeals. This case serves as a critical reference for future tax disputes and clarifies the application of income tax laws in Pakistan. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Not available
|
| Judges |
EHSAN UR REHMAN,
NASEER AHMAD
|
| Lawyers |
Muhammad Asif,
Asim Zulfiqar Ali,
Humza Ashraf
|
| Petitioners |
Muhammad Asif D.R.
|
| Respondents |
Asim Zulfiqar Ali,
A.C.A.
|
| Citations |
2008 SLD 11,
2008 PTD 278,
(2008) 97 TAX 25
|
| Other Citations |
2005 PTD 1316
|
| Laws Involved |
Income Tax Ordinance, 2001,
Income Tax Ordinance, 1979,
General Clauses Act, 1897
|
| Sections |
122,
122(5A),
66A,
122(1),
80C(5A),
66-A,
6
|