| Case ID |
268d05d8-d79e-4923-8af4-07296089960a |
| Body |
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| Case Number |
I.T.A. No. 1066/LB of 2013 |
| Decision Date |
Aug 15, 2013 |
| Hearing Date |
Jun 20, 2013 |
| Decision |
The Appellate Tribunal set aside the impugned order of the learned CIR(A) dated 29-11-2011, concluding that the provisional assessment order ceased to exist after the taxpayer filed the necessary income tax return and wealth statement within the stipulated time. The Tribunal emphasized that a citizen can only be made liable for tax based on explicit law, and no arbitrary assessments should be made without clear evidence. The decision reinforced the importance of adhering to procedural requirements and the principles of natural justice in tax assessments. |
| Summary |
In the case of Raja ABDUL ISLAM vs. COMMISSIONER INLAND REVENUE, the Appellate Tribunal Inland Revenue addressed significant issues regarding the Income Tax Ordinance, 2001, particularly the procedural aspects of provisional assessments. The Tribunal ruled that a provisional assessment order becomes invalid if the taxpayer submits the required documents within sixty days of receiving the assessment order. The case highlighted the necessity for tax authorities to follow clear legal guidelines and maintain transparency in their assessment processes. The ruling is crucial for taxpayers and legal practitioners, emphasizing the importance of timely compliance with tax laws to avoid arbitrary tax liabilities. This case serves as a vital reference point for developing a fair tax culture and ensuring that taxation is viewed as a civic duty rather than a punitive measure. The Tribunal's decision promotes the need for clear communication between taxpayers and tax authorities, thereby fostering a more cooperative relationship in the tax compliance landscape. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Not available
|
| Judges |
JAWAID MASOOD TAHIR BHATTI, CHAIRPERSON,
SAJJAD HAIDER KHAN, ACCOUNTANT MEMBER
|
| Lawyers |
Tahir Razzaque Khan, FCA for Applicant,
Iftikhar Ahmed Baloch, DR for Respondent
|
| Petitioners |
Raja ABDUL ISLAM
|
| Respondents |
COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICE, GUJRANWALA
|
| Citations |
2013 SLD 266,
2013 PTD 2233
|
| Other Citations |
2012 PTD (Trib.) 547,
2012 PTD (Trib.) 839,
(2010) 102 Tax 149 (Part-I)
|
| Laws Involved |
Income Tax Ordinance, 2001
|
| Sections |
Preamble,
122C(1),
122C(2)
|