| Case ID |
267f591e-ab80-4025-b735-8e78b60d35ab |
| Body |
View case body. Login to View |
| Case Number |
I.T.A. No. 696/LB of 2009 |
| Decision Date |
Dec 16, 2009 |
| Hearing Date |
Dec 16, 2009 |
| Decision |
The Appellate Tribunal ruled that the failure of the Commissioner to pass an order within the stipulated time frame under section 170(4) of the Income Tax Ordinance, 2001, is considered an order against the taxpayer rather than in their favor. The Tribunal emphasized the importance of timely processing of refunds and clarified that the provisions of section 170(2)(c) are directory and not mandatory. The case was remanded to the Taxation Officer to verify the taxpayer's claim for refund and issue the refund according to the law within 30 days. This decision underscores the principles of justice and the need for government officials to act efficiently and fairly, without depriving taxpayers of their rights due to procedural technicalities. |
| Summary |
This case revolves around the Income Tax Ordinance, 2001, specifically section 170, which deals with the refund process for taxpayers. The Appellate Tribunal examined the implications of the Commissioner’s failure to issue a refund order within 45 days of receiving the application. The Tribunal held that the law assumes such failure as an order against the taxpayer, allowing them to appeal. The ruling clarified that the provisions regarding time limits for refund applications are directory, meaning they offer guidance rather than impose strict requirements. The decision emphasized the necessity for tax authorities to act promptly and efficiently, highlighting the importance of taxpayer rights and the principles of justice under the Constitution of Pakistan. The Tribunal directed the Taxation Officer to verify the taxpayer's claims and issue the appropriate refund, ensuring compliance with legal standards. This case serves as a crucial reference point for understanding the operational obligations of tax authorities in processing refund claims and the rights of taxpayers, which resonate with broader themes of fairness and accountability in public service. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Not available
|
| Judges |
CH. MUNIR SADIQ
|
| Lawyers |
Khalid Latif, D.R. for Appellant,
Qadeer Ahmad, ITP for Respondent
|
| Petitioners |
Not available
|
| Respondents |
Not available
|
| Citations |
2010 SLD 48,
(2010) 102 TAX 159,
2010 PTD 768
|
| Other Citations |
Pfizer Laboratories Ltd. v. Federation of Pakistan and others PLD 1998 SC 64
|
| Laws Involved |
Income Tax Ordinance, 2001
|
| Sections |
170,
170(1),
170(2)(c),
170(4),
170(5)
|