| Case ID |
3247ec88-8e79-4a25-8abe-ad3bb9fc30e1 |
| Body |
View case body. Login to View |
| Case Number |
P.T.R. No. 53 of 1981 |
| Decision Date |
Mar 12, 1991 |
| Hearing Date |
Mar 09, 1991 |
| Decision |
The Lahore High Court held that the Tribunal was not justified in cancelling the assessment for the failure to obtain prior approval under Section 4(2-F) of the Income Tax Act, 1922, as this section was introduced after the assessment order was passed. The assessment order in question was made on 19-02-1972, while Section 4(2-F) came into effect on 01-07-1972. Therefore, the Tribunal's decision to cancel the assessment was incorrect as the provision could not have been applicable at the time of the assessment. |
| Summary |
This case revolves around the interpretation of Section 4(2-F) of the Income Tax Act, 1922, which pertains to the requirement of prior approval for assessments made by Income Tax Officers. The Lahore High Court's ruling clarifies that the Tribunal's cancellation of the assessment was unwarranted because the relevant section was not in effect at the time of the assessment. This judgment is significant for tax law practitioners as it highlights the importance of applying statutory provisions only when they are in force. The case underscores the need for careful consideration of legislative timelines in tax assessments and the implications of procedural compliance in tax law. The ruling also emphasizes the role of the court in ensuring that assessments are not invalidated based on provisions that were not applicable at the time of the decision. Keywords: Income Tax Act, Lahore High Court, tax law, judicial review, assessment approval. |
| Court |
Lahore High Court
|
| Entities Involved |
Not available
|
| Judges |
M. Mahboob Ahmad, Chief Justice,
Mulik Muhammad Qayyum, Justice
|
| Lawyers |
Ch. Muhammad Ishaq, Advocate
|
| Petitioners |
COMMISSIONER OF INCOME TAX, LAHORE
|
| Respondents |
ABDUS SALAM OF SIALKOT
|
| Citations |
1992 SLD 310,
(1992) 65 TAX 204
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Act, 1922
|
| Sections |
4(2-F)
|