| Case ID |
36d7e191-dcc2-4e61-9f61-46459e21df6c |
| Body |
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| Case Number |
I.T.A. No.2532/LB of 1998 |
| Decision Date |
Apr 30, 1999 |
| Hearing Date |
Apr 30, 1999 |
| Decision |
The Appellate Tribunal Inland Revenue ruled in favor of the appellant, restoring the assessment order made by the Inspecting Additional Commissioner. The Tribunal found that the cancellation of the assessment order by the successor of the Inspecting Additional Commissioner was illegal and beyond jurisdiction. The earlier order was deemed valid as the assessment had fully merged with the order of the IAC, making the subsequent action by the successor improper. The Tribunal emphasized the correct application of Section 66-A of the Income Tax Ordinance, which allows the IAC to revise orders of subordinate officers, not those of equal jurisdiction. Therefore, the order of the learned IAC was disapproved, and the earlier order was reinstated. |
| Summary |
The case revolves around an income tax assessment dispute where the appellant challenged the cancellation of their assessment order by the Inspecting Additional Commissioner (IAC). The Tribunal analyzed the actions of the IAC under Section 66-A of the Income Tax Ordinance, 1979, which allows for the revision of subordinate officers' orders. The Tribunal highlighted that the assessment order had merged with the IAC's order, rendering the successor's cancellation illegal. The decision reaffirmed the importance of jurisdiction in tax assessments, emphasizing that the powers granted under Section 66-A must be exercised correctly. This case serves as a critical reference for understanding the limitations and scope of authority held by tax officials in the assessment process, particularly in the context of income tax law. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
|
| Judges |
KHAWAJA FAROOQ SAEED,
NAZEER AHMAD SALEEMI
|
| Lawyers |
Asif Aziz Banth,
Mrs. Talat Altaf
|
| Petitioners |
|
| Respondents |
|
| Citations |
2000 SLD 187,
2000 PTCL 173,
2000 PTD 332
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 1979
|
| Sections |
5,
66A
|