| Case ID |
2be31fd4-137b-450f-a786-89392bbea011 |
| Body |
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| Case Number |
I.T.A. Nos. 1199, 1200 and 1201 of 1967-68 |
| Decision Date |
Jul 02, 1969 |
| Hearing Date |
|
| Decision |
The Tribunal ruled that no direct appeal lies to the Appellate Tribunal concerning assessment years prior to July 1, 1967, as per the amendments made in the Income Tax Act, 1922. The Tribunal emphasized that the jurisdiction for direct appeals was effectively removed by the Finance Act, 1967, and reinstated only for cases after this date. The legal interpretations of the terms 'lie' and 'presentation' were discussed, concluding that the appeals presented were not competent under the amended provisions. Thus, the appeals must be directed to the Appellate Assistant Commissioner instead. |
| Summary |
The case involves the interpretation of the Income Tax Act, 1922, specifically the amendments made to Section 33 regarding the jurisdiction of the Income Tax Appellate Tribunal. The Tribunal determined that the amendments eliminated the ability to file direct appeals for assessment years preceding July 1, 1967. This decision was based on the understanding of the legislative intent behind the amendments and the legal definitions of pertinent terms. The ruling clarified that the appeals in question could not be heard due to the lack of jurisdiction, underscoring the importance of understanding legislative changes in tax law. The implications of this ruling are significant for taxpayers and legal practitioners, as it delineates the boundaries of appeal processes in income tax cases. |
| Court |
Income Tax Appellate Tribunal
|
| Entities Involved |
Not available
|
| Judges |
NUR ILAHI, PRESIDENT,
C. IMAMUDDIN, ACCOUNTANT MEMBER
|
| Lawyers |
Nasim Ahmed Khan,
Ali Davar Khan,
Mohammad Farid
|
| Petitioners |
Nasim Ahmed Khan
|
| Respondents |
Mohammad Farid,
Ali Davar Khan
|
| Citations |
1969 SLD 749,
(1969) 20 TAX 23,
1969 PTD 114
|
| Other Citations |
(1955) 27 I.T.R. 176
|
| Laws Involved |
Income Tax Act, 1922
|
| Sections |
30,
33,
33(1A)
|