| Case ID |
dee20a76-bb75-4560-aa51-87390cc408ce |
| Body |
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| Case Number |
I.T.A. No. 861/LB of 2009 |
| Decision Date |
Mar 05, 2010 |
| Hearing Date |
|
| Decision |
The decision stated that the appeal filed by the assessee was valid due to the mandatory requirement of issuing a notice under Section 62(1) of the Income Tax Ordinance, 1979 before rejecting the account version. The Tribunal emphasized that the non-issuance of such notice renders the assessment illegal. The case also referred to prior judgments where similar procedural lapses led to the cancellation of assessments. The dissenting opinion noted that while the Taxation Officer had confronted the taxpayer about certain issues, this did not satisfy the formal requirements of notice issuance. Ultimately, the appeal was allowed, and the case was sent back for a proper notice to be issued. |
| Summary |
This case revolves around the procedural requirements of the Income Tax Ordinance of 1979, specifically focusing on Section 62(1). The core issue was whether proper notice was served to the taxpayer before the rejection of their accounts. The Appellate Tribunal held that issuing a notice is mandatory and failure to do so invalidates the assessment. The decision referenced multiple precedents where similar failures resulted in the annulment of assessments. The dissenting note raised concerns about the adequacy of notice through order sheet entries, highlighting the importance of formal communication. This case is significant for tax law practitioners as it underscores the critical procedural compliance necessary in tax assessments. Keywords: Income Tax Ordinance, procedural compliance, tax law, assessment validity, notice requirement. |
| Court |
Appellate Tribunal Inland Revenue, Lahore
|
| Entities Involved |
Not available
|
| Judges |
KHAWAJA FAROOQ SAEED,
JAWAID MASOOD TAHIR BHATTI,
AMJAD IKRAM ALI
|
| Lawyers |
Rana Munir Hussain,
Ch. Karamat Ullah
|
| Petitioners |
Not available
|
| Respondents |
Not available
|
| Citations |
2010 SLD 281,
(2011) 103 TAX 125
|
| Other Citations |
2006 PTD 2179,
2003 PTD 2157,
2001 PTD 1480,
(2001) 83 Tax 275,
(2006) 94 Tax 289,
2007 PTD 345,
2004 PTD 441
|
| Laws Involved |
Income Tax Ordinance, 1979
|
| Sections |
62(1)
|