| Case ID |
2f9406a4-ff15-472d-b837-491104aceb26 |
| Body |
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| Case Number |
I.T.As. Nos.1386/LB to 1387/LB of 2012 |
| Decision Date |
May 02, 2014 |
| Hearing Date |
|
| Decision |
The decision of the Appellate Tribunal Inland Revenue upheld the First Appellate Authority's ruling that the penalty imposed under section 182(1) of the Income Tax Ordinance, 2001 was illegal and unjustified. It was determined that no tax had become payable for the tax years 2010 and 2011, which was a prerequisite for imposing any penalty. The tribunal emphasized that the law should not penalize taxpayers unless a loss of revenue could be demonstrated, which was absent in this case. Therefore, the appeals filed by the department were rejected. |
| Summary |
In this case, the Appellate Tribunal Inland Revenue dealt with appeals concerning the imposition of penalties under the Income Tax Ordinance, 2001 for the tax years 2010 and 2011. The core issue revolved around the legality of the penalties imposed for late filing of income tax returns when no tax was payable. The tribunal highlighted that the penalty provisions must be interpreted strictly, linking them directly to the existence of payable tax. The absence of any tax liability rendered the penalty unlawful, leading to the rejection of the department's appeals. This case underscores the importance of adhering to statutory requirements in tax law and the necessity for clear evidence of revenue loss before imposing penalties. Key terms such as 'Income Tax Ordinance', 'penalties', 'tax payable', and 'Appellate Tribunal' are central to this discussion, making it relevant for individuals and entities engaged in tax compliance and legal interpretation in Pakistan. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Not available
|
| Judges |
CH. ANWAAR UL HAQ
|
| Lawyers |
Not available
|
| Petitioners |
C.I.R., R.T.O., BAHAWALPUR
|
| Respondents |
ABRAR HUSSAIN, PROP: ALRAHMAT SECONDARY SCHOOL, DUNYAPUR
|
| Citations |
2014 SLD 904 = 2014 PTD 1714
|
| Other Citations |
2010 PTD (Trib.) 184
|
| Laws Involved |
Income Tax Ordinance, 2001
|
| Sections |
114,
182,
182(1)
|