| Case ID |
2bf9078a-a151-4325-993a-8f54fec4749e |
| Body |
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| Case Number |
Application No. 11 of 1973 |
| Decision Date |
Jun 24, 1980 |
| Hearing Date |
|
| Decision |
The Supreme Court ruled that the self-assessment made by the Income Tax Officer was not sustainable as the necessary procedural requirements were not adhered to. The Tribunal determined that the Income Tax Officer's actions violated the provisions set forth in the Income Tax Rules, particularly the first proviso of Rule 46, which necessitates that an assessee be given the opportunity to rectify any mistakes before a final assessment can be made under Section 23(3). Consequently, the assessment was ordered to be reassessed under Section 23(1) instead. This decision reinforces the importance of adhering to procedural fairness in tax assessments. |
| Summary |
In the landmark case of Application No. 11 of 1973, the Supreme Court of Bangladesh addressed critical issues surrounding the Income Tax Act of 1922 and the Income Tax Rules of 1922. The case arose from an appeal by the Commissioner of Income Tax regarding the validity of a self-assessment made under the self-assessment procedure. The court emphasized the necessity for proper procedural compliance before any adverse tax decisions are made against the assessee. The ruling clarified that the Income Tax Officer must follow the first proviso of Rule 46, allowing the taxpayer the chance to correct any discrepancies in their tax filings before a final assessment is determined. This case highlights the balance between tax authority powers and taxpayer rights, ensuring that tax assessments are conducted fairly and justly. The implications of this ruling are significant for future tax assessments and underscore the need for tax authorities to adhere to established legal processes in the execution of their duties. This decision serves as a precedent for similar cases involving tax assessments and the rights of taxpayers under the Income Tax Act. |
| Court |
Supreme Court of Bangladesh
|
| Entities Involved |
Not available
|
| Judges |
SYED MUHAMMAD HUSSAIN,
SULTAN HUSSAIN KHAN
|
| Lawyers |
Habibul Islam Bhuiyan,
Nemo
|
| Petitioners |
COMMISSIONER OF INCOME TAX, DACCA ZONE, DACCA
|
| Respondents |
ALAUDDIN & BROS
|
| Citations |
1982 SLD 31,
1982 PTD 102
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Act, 1922,
Income Tax Rules, 1922
|
| Sections |
23(1),
23(3),
46
|