| Case ID |
38c756da-908e-41bc-8ba2-f11813039753 |
| Body |
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| Case Number |
I. T. As. Nos. 1200/KB and 1201/KB of 1978-79 |
| Decision Date |
Jul 01, 1980 |
| Hearing Date |
|
| Decision |
The case involved appeals by a company against the assessment made under the Income Tax Act, with the central issue being the validity of the substituted service of notices. The tribunal upheld the ex parte assessment under section 23(4) of the Income Tax Act, stating that the assessing officer was justified in taking this action due to the lack of compliance from the Assessee. However, the tribunal also recognized the need for a proper determination of income through appropriate inquiries. The penalty imposed under section 46(1) was canceled due to the annulment of the assessment. The case emphasized the importance of adhering to procedural requirements for valid notice service and the necessity of conducting thorough assessments based on available evidence. |
| Summary |
This case revolves around the appeals filed by East and Export Limited against the Income Tax Officer's decision regarding the assessment of income and the imposition of penalties for non-compliance. The tribunal examined the nature of the substituted service of notices and whether the Income Tax Officer acted within his legal rights. The tribunal found that the service of notice was not executed in accordance with the prescribed procedures, leading to a decision that annulled the ex parte assessment. The case highlights the critical aspects of legal representation in tax matters and the significance of proper notice service as mandated under the relevant laws. The tribunal's decision reinforces the principle that procedural fairness must be maintained in tax assessments, ensuring that taxpayers are given a fair opportunity to present their case. This case serves as a precedent for similar future tax-related disputes, emphasizing the need for compliance with legal protocols in administrative processes. |
| Court |
Income Tax Appellate Tribunal
|
| Entities Involved |
East and Export Limited
|
| Judges |
M. Mazhar Ali (President),
A. A. Zuberi,
Ghulam Murtaza Khan (Members)
|
| Lawyers |
Mohammad Naseem,
Shaukat Zaldf D. R.
|
| Petitioners |
Not available
|
| Respondents |
Not available
|
| Citations |
1981 SLD 14,
1981 PTD 22,
(1980) 42 TAX 62
|
| Other Citations |
(1971) 82 I T R 888,
Income-tax Reference No. 29 of 1962
|
| Laws Involved |
Income Tax Act, 1922,
Civil Procedure Code (V of 1908)
|
| Sections |
22,
22(4),
23(2),
46(1),
63,
O.V, rr.17,
O.V, rr.20
|