| Case ID |
3742ac99-dbfb-4982-a3e4-ba848211f6da |
| Body |
View case body. Login to View |
| Case Number |
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| Decision Date |
Sep 14, 1987 |
| Hearing Date |
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| Decision |
The Income Tax Appellate Tribunal ruled that the assessments for the charge years 1980-81 to 1984-85 were not legally valid due to improper service of notices under Section 65 of the Income Tax Ordinance, 1979. The Tribunal found that the Income Tax Officer's basis for reopening the assessments was flawed, as the information available did not substantiate the claims of under-assessment. As a result, the previous assessments made under Section 59(1) were revived and upheld, emphasizing the importance of accurate and lawful notice procedures in tax assessments. |
| Summary |
In this case, the Income Tax Appellate Tribunal dealt with ten cross-appeals concerning assessments made under the Income Tax Ordinance, 1979 for the years 1980-81 to 1984-85. The Tribunal focused on the legality of the reopening of assessments based on notices issued under Section 65. The petitioner, who was engaged in the hardware business, had his income previously accepted under Section 59(1). However, the assessments were reopened based on claims of inaccurate particulars regarding rental payments. The Tribunal determined that the information used to justify the reopening was insufficient and did not meet the legal standards required under the Ordinance. Therefore, the previous assessments were reinstated, highlighting the necessity for proper procedural adherence in tax law. The ruling underscores the critical nature of compliance with legal standards in tax assessments and the vital role that accurate information plays in the process. This case serves as a significant reference for future tax-related disputes, particularly concerning the importance of lawful notice issuance and the implications of reopening assessments based on insufficient grounds. |
| Court |
Income Tax Appellate Tribunal
|
| Entities Involved |
Not available
|
| Judges |
SIKANDAR HAYAT KHAN ACCOUNTANT MEMBER
|
| Lawyers |
Zia A. Rizvi for Appellant,
Maqbool Hussain Shah, DR for Respondent
|
| Petitioners |
Not available
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| Respondents |
Not available
|
| Citations |
1988 SLD 116,
1988 PTD 973,
(1989) 59 TAX 13
|
| Other Citations |
1987 P T D (Trib) 335,
P L D 1980 Lah. 449,
1984 P T D 171
|
| Laws Involved |
Income Tax Ordinance, 1979
|
| Sections |
65,
59,
56
|