| Case ID |
3907203d-dbdc-4763-b80b-8b992a22f94e |
| Body |
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| Case Number |
Writ Petition No.82 of 2000 |
| Decision Date |
Apr 27, 2000 |
| Hearing Date |
|
| Decision |
The Peshawar High Court allowed the writ petition filed by Bibi Gul Sajjad, the widow of the deceased Sajjad Haider Durrani, regarding the tax assessment for the year 1995-96. The court found that the appeal filed by the petitioner was improperly dismissed by the First Appellate Authority due to verification issues. It was directed that the appeal should be deemed pending and that the petitioner should be allowed to verify the appeal personally before the hearing. The court emphasized that non-compliance with verification provisions does not automatically result in dismissal of the appeal, thus ensuring the petitioner's right to seek redress regarding the tax assessment. |
| Summary |
This case addresses the procedural aspects of filing an appeal in the context of the Income Tax Ordinance, 1979. Bibi Gul Sajjad, as the legal heir of the deceased taxpayer, contested the dismissal of her appeal by the First Appellate Authority, which was based on the claim that the appeal was not verified by the petitioner or the legal heirs. The Peshawar High Court's decision highlighted the importance of allowing for rectification of procedural defects, ensuring that taxpayers or their representatives are afforded due process in tax matters. The ruling underscores the significance of verification requirements while also advocating for leniency where procedural compliance is concerned, particularly in cases involving deceased taxpayers. This case serves as a precedent for similar tax-related appeals, emphasizing the need for fair treatment in the administrative processes of tax assessment and appeals. Keywords such as 'Income Tax Ordinance', 'Peshawar High Court', 'tax appeal', 'judicial review', and 'taxpayer rights' are relevant to this case, as they reflect the core issues addressed. |
| Court |
Peshawar High Court
|
| Entities Involved |
Not available
|
| Judges |
NASIRUL MULK, J.,
JEHAN KHAN, JJ
|
| Lawyers |
Jehanzeb Rahim,
Eid Muhammad Khattak
|
| Petitioners |
BIBI GUL SAJJAD
|
| Respondents |
4 others,
ASSISTANT COMMISSIONER Income Tax, Income Tax Department, Peshawar
|
| Citations |
2000 SLD 540,
2000 PTD 2662,
2002 PTCL 142
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 1979,
Constitution of Pakistan, 1973
|
| Sections |
130,
199
|