| Case ID |
3a8ad73f-fa81-4b83-8e2b-c90c06e255a7 |
| Body |
View case body. Login to View |
| Case Number |
I.T.As. Nos. 2134/LB, 2135/LB and 2958/LB of 2002 |
| Decision Date |
Oct 30, 2002 |
| Hearing Date |
Oct 19, 2002 |
| Decision |
The Appellate Tribunal Inland Revenue ruled that the actions taken by the Assessing Officer were not justified as there was a lack of definite information to reopen the settled cases. The tribunal emphasized the importance of obtaining prior approval from a senior authority before initiating actions under Section 65 of the Income Tax Ordinance, 1979. The tribunal found that the assessing officer relied heavily on audit reports without sufficient justification, leading to the annulment of the assessments made for the years 1995-96 and 1996-97. |
| Summary |
This case revolves around the Income Tax Ordinance, 1979, specifically focusing on sections that dictate the process of reopening assessments. The Appellate Tribunal Inland Revenue heard appeals for three cases related to income tax assessments for the years 1995-96 and 1996-97. The tribunal found that the Assessing Officer's actions lacked legal justification, particularly regarding the reopening of settled cases based on audit reports. The tribunal highlighted the necessity of obtaining proper approvals from senior authorities before actions under Section 65 can be initiated. The decision reinforced the principle that the interpretation of laws by courts must be applied prospectively and not retroactively, ensuring that previously settled cases are not disturbed without substantial legal grounds. This case underscores the critical importance of due process and adherence to statutory requirements in tax assessments, which is essential for maintaining taxpayer rights and the integrity of the tax system. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Not available
|
| Judges |
EHSAN UR REHMAN SHEIKH,
MUHAMMAD SHARIF CHAUDHRY
|
| Lawyers |
Muhammad Zulfiqar Ali, D.R.,
Sardar Ahmad Jamal Sukhera, L.A.,
Muhammad Iqbal Kh.
|
| Petitioners |
Not available
|
| Respondents |
Not available
|
| Citations |
2003 SLD 188,
2003 PTD 1978,
(2003) 88 TAX 169
|
| Other Citations |
PLD 1969 SC 322,
1992 PTD 1671,
1997 PTD 47,
2000 PTD 2531,
2002 PTD 2904,
1998 PTD 1 (Trib.),
2000 PTD (Trib.) 2193
|
| Laws Involved |
Income Tax Ordinance, 1979
|
| Sections |
5(1)(c),
13(1)(aa),
50(4),
56,
59A,
65,
66A,
80C,
80C(6),
80CC,
80CC(4),
132,
143B,
FirstSched:PartI,Para.FF&PartIV;Para.A,Cl.(2)&EighthSched
|