| Case ID |
36d718cc-c0b3-4d34-9df4-c411351d261a |
| Body |
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| Case Number |
ITA No. 1668/LB/12 (Tax Year 2009) |
| Decision Date |
May 17, 2017 |
| Hearing Date |
May 17, 2017 |
| Decision |
The Appellate Tribunal Inland Revenue upheld the order of the learned CIR(A) which had cancelled the ex-parte assessment order passed under section 121(1)(d) of the Income Tax Ordinance. The Tribunal found that the taxpayer had filed its return and thus the assessment should have been deemed under section 120(1). The decision emphasized that the provisions of section 121(1)(d) could not be invoked when a valid return was filed, confirming the principle that double assessments are not permissible. Therefore, the appeal by the Revenue was rejected. |
| Summary |
In the case of ITA No. 1668/LB/12, the Appellate Tribunal Inland Revenue addressed the appeal filed by the Revenue against the cancellation of an ex-parte assessment order concerning the taxpayer, M/S Ravi Plastic Industries (Pvt) Limited. The Tribunal ruled that the taxpayer's filed return for the tax year 2009, which declared a loss, created a deemed assessment under section 120(1). The Revenue's assertion that the case fell under section 121(1)(d) was dismissed, as the Tribunal confirmed that the assessment could not be double-processed. This case underscores the importance of proper procedure in tax assessments and highlights the safeguards in place for taxpayers against arbitrary assessments. The ruling aligns with previous judgments that affirm the integrity of filed returns and the criteria for invoking section 121. This case serves as a critical reference for similar tax disputes and reinforces the standards for taxpayer compliance and assessment legitimacy. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
CIR, ZonEVII, RTO-II, Lahore,
M/S Ravi Plastic Industries (Pvt) Limited
|
| Judges |
CH. SHAHID IQBAL DHILLON,
ABDUL NASIR BUTT
|
| Lawyers |
Mr. Faisal Asghar, DR,
Mr. Qadeer Ahmad, ITP
|
| Petitioners |
CIR, ZonEVII, RTO-II, Lahore
|
| Respondents |
M/S Ravi Plastic Industries (Pvt) Limited, Lahore
|
| Citations |
2017 SLD 1148
|
| Other Citations |
2010 PTD 2602,
2013 PTD 837 (HC. Lah),
2015 PTD 681 (HC. Lah),
ITA No. 1033/LB/2015, dated 27.02.2017
|
| Laws Involved |
Income Tax Ordinance, 2001
|
| Sections |
121(1)(d),
177(1),
120(1)
|