| Case ID |
5e7f67f0-e870-45ce-9f7b-2edd5111d517 |
| Body |
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| Case Number |
I.T.A. No.982/IB of 2009 |
| Decision Date |
Mar 17, 2010 |
| Hearing Date |
|
| Decision |
The appeal filed by the assessee was accepted. The tribunal ruled that the deemed assessment order made by the Commissioner is valid and cannot be rectified by a junior officer such as the Taxation Officer. The Tribunal held that additional tax can only be recovered from the withholding agent who failed to deduct the correct amount of tax at source, and not from the taxpayer. The rectification order passed by the Taxation Officer was deemed to be beyond jurisdiction as the original order was made by the Commissioner. Therefore, the order regarding the additional tax was vacated, emphasizing that the principal amount had already been settled. The interpretation of the law should not defeat the ends of justice. |
| Summary |
The case revolves around the interpretation of the Income Tax Ordinance, 2001, specifically sections related to deemed assessments, rectification of orders, and tax recovery. The Income Tax Appellate Tribunal addressed the validity of a rectification order made by a Taxation Officer, challenging the jurisdiction and authority of junior officers in rectifying decisions made by their superiors. The case highlights the responsibilities of withholding agents in tax collection and the legal implications of failing to deduct tax at the correct rate. The Tribunal's decision underscores the importance of adhering to statutory provisions in tax law and ensuring that the taxpayer is not unfairly penalized for administrative mistakes. This case serves as a crucial reference for understanding the legal framework governing income tax assessments and appeals in Pakistan. |
| Court |
Income Tax Appellate Tribunal
|
| Entities Involved |
Taxpayer
|
| Judges |
Munsif Khan Minhas,
Istataat Ali
|
| Lawyers |
|
| Petitioners |
|
| Respondents |
|
| Citations |
2010 SLD 2274,
2010 PTD 1440,
(2010) 102 TAX 154
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 2001
|
| Sections |
120,
120(1)(a),
221,
161,
162
|