| Case ID |
5cbd511d-52b2-4167-84bc-856df986d459 |
| Body |
View case body. Login to View |
| Case Number |
Tax Reference No. 36 of 1986 |
| Decision Date |
Apr 26, 1993 |
| Hearing Date |
|
| Decision |
The Lahore High Court dismissed the application under section 136(2) of the Income Tax Ordinance, 1979. The court held that the findings of fact recorded by the Income Tax Appellate Tribunal are binding in proceedings under section 136 of the Ordinance. The court found that the Inspecting Assistant Commissioner's instructions were merely suggestions and did not constitute valid directives for the Income Tax Officer. The Tribunal's ruling that additions under section 4(2D) could only originate from the assessing officer was upheld. The court noted that there was no valid statutory approval from the Inspecting Assistant Commissioner for the additions made, and the lack of reasonable opportunity for the assessee to be heard warranted the deletion of the additions rather than setting aside the matter. As a result, the questions posed by the Department were deemed not to arise as questions of law, leading to the dismissal of the application without any order as to costs. |
| Summary |
In the case of Tax Reference No. 36 of 1986, the Lahore High Court evaluated the procedural validity of income tax assessments made under the Income Tax Ordinance, 1979 and the Income Tax Act, 1922. The court primarily focused on the authority of the Inspecting Assistant Commissioner in directing income tax assessments. It was determined that any additions to income tax assessments must originate from the assessing officer, and the Tribunal's findings were upheld as binding. The court emphasized the importance of affording reasonable opportunities for hearings to the assessee, reinforcing the principle of fairness in tax assessments. This case underscores the procedural checks in the income tax framework, ensuring that taxpayers' rights are protected during income tax assessments. It highlights the significance of authority and procedural correctness in tax matters, which is crucial for legal compliance and taxpayer protection. |
| Court |
Lahore High Court
|
| Entities Involved |
Not available
|
| Judges |
M. Mahboob Ahmad, C.J.,
Malik Muhammad Qayyum, J
|
| Lawyers |
Ch. Muhammad Sarwar for Applicant,
Kh. Muhammad Sharif for Respondent
|
| Petitioners |
COMMISSIONER OF INCOME TAX
|
| Respondents |
Mst. SAEEDA NASREEN
|
| Citations |
1994 SLD 201,
1994 PTD 949,
(1994) 69 TAX 87
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 1979,
Income Tax Act, 1922
|
| Sections |
136,
4(2D)
|