| Case ID |
2b2f7ca2-2559-446c-b5b0-62b7ab7a30ea |
| Body |
View case body. Login to View |
| Case Number |
|
| Decision Date |
May 19, 1959 |
| Hearing Date |
|
| Decision |
The appeals were allowed as the assessment under section 10(4) was not properly executed. The Sales Tax Officer failed to provide adequate notice or opportunity for the assessee to be heard, which is a violation of the provisions outlined in the Sales Tax Act. Consequently, the assessment and the penalty imposed under section 23(1)(a) could not be sustained. The Sales Tax Officer was instructed to make a fresh assessment in accordance with the law, ensuring compliance with the required procedures. |
| Summary |
This case revolves around appeals concerning the Sales Tax Act (III of 1951), specifically addressing issues of proper assessment and penalties under sections 10(4) and 23(1)(a). The Income Tax Appellate Tribunal in Lahore examined the appeals on May 19, 1959, focusing on ex-parte assessments and the necessity of serving adequate notice to the assessee. The Tribunal ruled that the Sales Tax Officer's failure to provide necessary documentation and notice rendered the assessment void, emphasizing the importance of adhering to legal protocols in tax assessments. This case highlights the critical nature of compliance with procedural requirements in tax law, underscoring the significance of fair hearing rights for taxpayers. It serves as a precedent for similar cases where procedural lapses can invalidate tax assessments and related penalties, ensuring taxpayer protections under the law. Keywords such as 'Sales Tax Act', 'ex-parte assessment', 'tax law compliance', and 'legal procedures in taxation' are pivotal for understanding the implications of this ruling. |
| Court |
Income Tax Appellate Tribunal, Lahore
|
| Entities Involved |
Not available
|
| Judges |
Syed Ali Khan
|
| Lawyers |
Jawaid Hashmi, Pleader,
Shafqat Ali D.R
|
| Petitioners |
Not available
|
| Respondents |
Not available
|
| Citations |
1959 SLD 142,
(1959) 1 TAX 11,
1959 PTD 101
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Act, (III of 1951)
|
| Sections |
10(4),
12(1),
23(1)(a),
28
|