| Case ID |
3950ef12-b9d7-4012-b122-30ab98fde75f |
| Body |
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| Case Number |
I.T.As. Nos.806/LB of 2008, 258/LB to 261/LB of 20 |
| Decision Date |
Oct 29, 2009 |
| Hearing Date |
|
| Decision |
The Appellate Tribunal Inland Revenue ruled that the assessing officer must follow the directions of the First Appellate Authority and previous decisions made by the Tribunal regarding the calculation of tax liability. The Tribunal noted that income tax on certain contractors and importers should be calculated exclusive of customs duties and sales tax, reaffirming previous judgments that had established this precedent. The Tribunal also vacated the order of the First Appellate Authority and directed the Assessing Officer to issue refunds in accordance with the law if no other liabilities were outstanding against the taxpayer. |
| Summary |
This case centers around the interpretation and application of the Income Tax Ordinance, specifically the calculation of tax liabilities for contractors and importers. The Appellate Tribunal Inland Revenue examined multiple appeals involving tax years 2000-2003 and addressed the methodology for assessing income tax on imported goods. The Tribunal emphasized that the previous rulings confirmed that tax liabilities should exclude customs duties and sales tax, thereby protecting the interests of taxpayers. The decision reinforced the importance of adherence to established legal precedents in tax assessments, ensuring consistency and fairness in the application of tax laws. Key sections involved include 50(5) and 80C of the Income Tax Ordinance, 1979, along with relevant provisions from the Income Tax Ordinance, 2001. This ruling serves as a critical reference for future tax assessments and disputes, contributing to the evolving landscape of tax law in Pakistan. Trending keywords include 'Income Tax Ordinance', 'tax assessment', 'imported goods tax', and 'tax liability calculation'. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
NEW LIGHT HOUSE (PVT.) LTD.,
C.I.T., R.T.O., LAHORE
|
| Judges |
JAVAID MASOOD TAHIR BHATTI, JUDICIAL MEMBER,
NAZIR AHMAD, JUDICIAL MEMBER,
AMJAD IKRAM ALI, ACCOUNTANT MEMBER
|
| Lawyers |
Not available
|
| Petitioners |
MESSRS NEW LIGHT HOUSE (PVT.) LTD.
|
| Respondents |
C.I.T., R.T.O., LAHORE
|
| Citations |
2012 SLD 788 = 2012 PTD 761
|
| Other Citations |
2003 PTD (Trib.) 735,
2005 PTD (Trib.) 280,
1994 PTD 848,
2005 PTD 194,
2006 PTD (Trib.) 2859,
2007 PTD (Trib.) 1780,
2005 PTD 1328,
2006 PTD (Trib.) 2502,
PLD 1997 SC 582
|
| Laws Involved |
Income Tax Ordinance, 1979,
Income Tax Ordinance, 2001
|
| Sections |
50(5)(a),
62,
80C(2)(a)(ii),
132,
143B,
120,
120(1),
129,
148,
153,
170(4)
|