| Case ID |
2d32e1f2-7e34-4512-a88a-0ae7ac0079cd |
| Body |
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| Case Number |
Reference/Tax Appeal No. 365 of 2008 |
| Decision Date |
Mar 04, 2020 |
| Hearing Date |
|
| Decision |
The High Court ruled that the filing of an incomplete return under Section 114 of the Income Tax Ordinance, 2001 is considered invalid. Hence, the Department is authorized to issue notices under Section 120(3) for deficiencies. The case highlighted that the taxpayer's return was deemed incomplete, justifying the issuance of notices leading to the amendment of the assessment. The court upheld the decision of the Income Tax Appellate Tribunal, stating that the Taxation Officer acted within legal bounds when assessing the taxpayer's income, despite the taxpayer's claims of improper service of notices and the validity of the assessment order. |
| Summary |
This case revolves around the interpretation of the Income Tax Ordinance, 2001, specifically regarding the validity of tax returns and the authority of tax officers to amend assessments. The petitioner, Sheikh Muhammad Tufail, contested the assessment made by the Taxation Officer, arguing that his return filed under the Universal Self Assessment Scheme should have been treated as valid. However, the court found that the return was incomplete, allowing the Taxation Department to issue notices for deficiencies. The judgment emphasizes the importance of compliance with tax law requirements and the consequences of failing to provide complete information. This case serves as a significant reference for taxpayers and tax authorities regarding their obligations under the Income Tax Ordinance. |
| Court |
High Court (AJ&K)
|
| Entities Involved |
DATA CLOTH HOUSE, SHAHEED CHOWK, KOTLI AZAD KASHMIR
|
| Judges |
MUHAMMAD SHERAZ KIANI,
JUSTICE CHAUDHARY KHALID YOUSAF
|
| Lawyers |
Sheikh Masood Iqbal,
Haji Muhammad Afzal
|
| Petitioners |
SHEIKH MUHAMMAD TUFAIL
|
| Respondents |
THE COMMISSIONER OF INCOME TAX AZAD JAMMU AND KASHMIR COUNCIL
|
| Citations |
2020 SLD 1423,
2020 PTD 1217,
(2021) 123 TAX 274,
2021 PTCL 347
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 2001
|
| Sections |
133,
122,
120(1),
120,
122(1),
122(5),
120(1)(b),
114,
122(9),
114(2),
114(1),
114(4),
120(4),
120(3)
|