| Case ID |
4289f8a3-c0b7-4e8c-b6f2-4e83e6381488 |
| Body |
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| Case Number |
I. T. A. No. 447 (1 B) 1983 84 |
| Decision Date |
Feb 26, 1985 |
| Hearing Date |
|
| Decision |
The Tribunal concluded that the additional tax charged to the assessee for non-payment of advance tax was not justified. The assessee had made a payment under section 50(4) of the Income Tax Ordinance, which should be deducted when determining the advance tax payable. As such, the assessee was not liable for additional tax as the payment made exceeded the demand raised. The appeal was accepted, and the order of the Income Tax Officer was cancelled. |
| Summary |
This case revolves around the interpretation of the Income Tax Ordinance, 1979, specifically concerning the payment of advance tax and the imposition of additional tax for its non-payment. The Income Tax Appellate Tribunal examined the facts where the assessee was charged additional tax under section 87 for failing to pay advance tax under section 53. The Tribunal found that the assessee had paid advance tax as per section 50(4), which should have been considered in determining the liability for advance tax. As a result, the Tribunal ruled that the additional tax was improperly charged, leading to the cancellation of the Income Tax Officer's order. This case highlights the importance of correctly applying tax provisions and ensuring that payments made are duly accounted for in tax assessments. |
| Court |
Income Tax Appellate Tribunal
|
| Entities Involved |
|
| Judges |
SIKANDAR HAYAT KHAN, MEMBER
|
| Lawyers |
S. A. Malik for Appellant,
Maqbool Hussain, DR for Respondent
|
| Petitioners |
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| Respondents |
|
| Citations |
1986 SLD 17 = 1986 PTD 78
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 1979
|
| Sections |
50,
53,
87,
156
|