| Case ID |
3968d68c-4c83-40b7-be1a-5832bfd2a346 |
| Body |
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| Case Number |
I.T.As. Nos. 1752/IB to 1754/IB of 2017 |
| Decision Date |
May 06, 2019 |
| Hearing Date |
Apr 02, 2019 |
| Decision |
The Appellate Tribunal Inland Revenue ruled in favor of the taxpayer, allowing the appeal and remanding the case back to the Deputy Commissioner Inland Revenue. The Tribunal found that the taxpayer's stance regarding the custody of records was valid and that the taxpayer had not been given a fair opportunity to present evidence. The Tribunal emphasized the importance of the principle of consistency in the administration of justice and directed the authorities to verify all documents related to the purchase of the plot and the investments involved. The decision aimed to ensure that the taxpayer received a fair hearing and that justice was administered equitably. |
| Summary |
In this case, the Appellate Tribunal Inland Revenue addressed multiple appeals filed by the taxpayer against the imposition of tax additions and penalties by the tax authorities. The Tribunal found that the taxpayer was not given a fair chance to present his evidence due to the impounding of records by the tax department. The Tribunal emphasized the need for consistency and fairness in tax adjudication, noting that the burden of proof lay with the tax authorities to substantiate their claims against the taxpayer. The decision reinforced the legal principles outlined in the Income Tax Ordinance and the Qanun-e-Shahadat, ensuring that taxpayers are afforded due process and the opportunity to contest tax assessments effectively. This case serves as a crucial reference for future tax disputes, highlighting the importance of procedural fairness and the rights of taxpayers in the face of administrative actions. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
M/s Mari Petroleum Ltd,
M/s Bahria Town (Pvt.) Ltd
|
| Judges |
SHAHID MASOOD MANZAR,
DR. MUHAMMAD NAEEM
|
| Lawyers |
Syed Tauqeer Bukhari,
Syed Tanseer Bukhari,
Syed Muhammad Abbas,
Zaheer Qureshi
|
| Petitioners |
MUSHARAF GULZAR AND OTHERS
|
| Respondents |
COMMISSIONER IR, RTO, RAWALPINDI AND OTHERS
|
| Citations |
2020 SLD 625,
2020 PTD 733,
(2020) 122 TAX 41
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 2001,
Qanun-e-Shahadat (10 of 1984)
|
| Sections |
111(1)(b,
182,
117
|