| Case ID |
2de1b346-e0d2-4491-9e73-8c85e3c51770 |
| Body |
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| Case Number |
ITA No. 1696/LB/2012 |
| Decision Date |
Jan 09, 2013 |
| Hearing Date |
Dec 21, 2012 |
| Decision |
The Appellate Tribunal ruled on several appeals filed by the taxpayer against the consolidated order of the Commissioner Inland Revenue Appeals. The Tribunal found that the additions made under section 111(1)(b) could not be sustained without proper inquiry. It emphasized that the assessing officer must first seek an explanation from the taxpayer regarding the nature and source of the amounts in question before making any additions. Consequently, the Tribunal ordered the deletions of additions for tax years 2006 and 2007, while dismissing the appeal for tax year 2008 due to lack of merit. The Tribunal also dismissed the departmental appeals for the same tax years, affirming that they were devoid of any merits. |
| Summary |
This case revolves around the appeals filed by Hamid Zaman and Seema Aziz against the Commissioner Inland Revenue's decisions for the tax years 2006 to 2008. The Appellate Tribunal highlighted the importance of due process in tax assessments, particularly the necessity for tax authorities to conduct inquiries before imposing additional taxes. The case underscores the legal standards set by the Income Tax Ordinance, 2001, particularly sections related to unexplained income and the requirement of a fair inquiry. The Tribunal's decision reinforces the principle that tax assessments must be grounded in clear evidence and proper procedural adherence, thus ensuring taxpayer rights are protected against arbitrary tax increases. This case serves as a reference point for future tax disputes and highlights the significance of transparency in tax administration. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Not available
|
| Judges |
Jawaid Masood Tahir Bhatti,
Sohail Afzal
|
| Lawyers |
Mr. M. Iqbal Hashmi,
Mr. Qadeer Ahmad,
Mr. Muhammad Abubakar,
Miss Ayesha Imran Butt
|
| Petitioners |
Hamid Zaman,
Seema Aziz
|
| Respondents |
The Commissioner Inland Revenue Zone VIII, RTO-II, Lahore
|
| Citations |
2013 SLD 71 = (2013) 108 TAX 35
|
| Other Citations |
2010 PTD (Trib) 1552,
1999 PTD (Trib) 2851,
2010 PTD (Trib) 1067,
(2009) 100 Tax 390 = 2010 PTD (Trib) 111,
[1992] 66 Tax 74 (S.C Pak),
2012 PTD (Trib) 1593,
2012 PTD 723,
2012 PTD (Trib) 1444,
63 Tax 1,
100 Tax 81
|
| Laws Involved |
Income Tax Ordinance, 2001
|
| Sections |
21(1),
111(1)(b),
113(B),
122(5A),
174(2),
209(8)
|