| Case ID |
d546432b-49e5-4487-8f5a-9f29f44e8ad2 |
| Body |
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| Case Number |
I.T.As. Nos. 57 to 60(PB) of 2008 |
| Decision Date |
Aug 01, 2009 |
| Hearing Date |
|
| Decision |
The Income Tax Appellate Tribunal dismissed the appeals filed by the assessee, Yasrab Corporation, challenging the Taxation Officer's rejection of their refund application on the grounds of limitation. The Tribunal found that the assessee failed to file income tax returns for the relevant assessment years and did not establish that their income was derived from a non-taxable area, as claimed under Article 247 of the Constitution of Pakistan. Since the limitation period for claiming refunds had expired, and no assessment had been completed within the stipulated timeframe, the Tribunal upheld the Taxation Officer's decision. The rejection of the refund application was deemed justified, and the Tribunal emphasized the necessity of proving income from non-taxable areas to qualify for tax exemptions. |
| Summary |
In the case of Yasrab Corporation vs. C.I.R./R.T.O., Peshawar, the Income Tax Appellate Tribunal addressed the issue of a refund claim filed by the assessee for the assessment years 1999-2000 to 2002-2003. The Tribunal examined the validity of the Taxation Officer's rejection of the refund application based on the expiration of the limitation period. The assessee argued that their income was earned from a non-taxable area, thus exempting them from the obligation to file income tax returns. However, the Tribunal concluded that the assessee failed to provide evidence of income generation from the claimed non-taxable area and noted that the limitation period for filing the refund application had lapsed, as no tax returns were submitted during the relevant years. The Tribunal ultimately upheld the Taxation Officer's ruling, reinforcing the importance of adhering to legal procedures and demonstrating the legitimacy of claims for tax refunds. |
| Court |
Income Tax Appellate Tribunal
|
| Entities Involved |
Yasrab Corporation,
C.I.R./R.T.O., Peshawar
|
| Judges |
Javid Iqbal
|
| Lawyers |
Hafiz Muhammad Idrees,
Muhammad Tariq Arbab
|
| Petitioners |
Messrs Yasrab Corporation
|
| Respondents |
C.I.R./R.T.O., Peshawar
|
| Citations |
2012 SLD 48,
2012 PTD 699,
(2012) 105 TAX 511
|
| Other Citations |
1982 PTD 274,
1998 PTD 2012,
2008 PTD (Trib.) 370,
PLD 2003 SC 614,
2003 PTD 1913,
2008 PTD 169,
1993 PTD 443,
1973 PTD 530,
2000 PTD 2165,
2000 PTD 3396
|
| Laws Involved |
Income Tax Ordinance, 2001,
Constitution of Pakistan, 1973
|
| Sections |
53,
54,
55,
159,
170,
131,
247
|