| Case ID |
ebdb6316-1c4f-4469-baa2-02d2aee82bcd |
| Body |
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| Case Number |
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| Decision Date |
May 16, 1991 |
| Hearing Date |
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| Decision |
The High Court declined to answer the questions referred by the Commissioner of Income-tax regarding the justification of the Income Tax Appellate Tribunal's decision. The Tribunal had determined questions of fact related to the assessment years 1974-75, 1975-76, and 1977-78, concluding that the Income Tax Officer's actions were barred by time due to negligence in calling for information about export rebates. The Commissioner filed applications for references which were dismissed, leading to the conclusion that no exception could be taken to the Tribunal's decision. All applications were dismissed with no order as to costs. |
| Summary |
The case revolves around the Income Tax Ordinance of 1979 and the Income Tax Act of 1922, focusing on the appeals made by the Commissioner of Income Tax against the decisions of the Income Tax Appellate Tribunal. The Tribunal ruled that the delays and omissions in the cases concerning Messrs Universal Impex were due to a failure in the responsibilities of the Income Tax Officer rather than the assessee's failure to disclose necessary information. The High Court upheld the Tribunal's findings, affirming that the questions of fact had been adequately resolved and that the applications for reference were time-barred. This case illustrates the complexities of tax law and the importance of timely disclosures and actions by tax authorities, which can significantly impact the outcomes of tax assessments. It highlights the judicial perspective on handling tax disputes, emphasizing the need for diligence on the part of tax officers and the legal obligations of assessees. The decision reaffirms the legal principles governing tax assessments and the procedural requirements for appeals, offering valuable insights for tax practitioners and entities engaged in export businesses. |
| Court |
Sindh High Court
|
| Entities Involved |
Income Tax Appellate Tribunal
|
| Judges |
Nasir Aslam Zahid,
Muhammad Hussain Adil Khatri
|
| Lawyers |
Waheed Farooqui for Applicant,
Iqbal Naeem Pasha for Respondent
|
| Petitioners |
The Commissioner of Income Tax
|
| Respondents |
Messrs Universal Impex
|
| Citations |
1992 SLD 11,
1992 PTD 42
|
| Other Citations |
1988 PTD 227
|
| Laws Involved |
Income Tax Act, 1922,
Income Tax Ordinance, 1979
|
| Sections |
34(1A)(b),
136(2)
|