| Case ID |
eca27a11-444d-4c75-8fbc-4f17cf132c2a |
| Body |
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| Case Number |
I.T.A. No.822/IB of 2005 |
| Decision Date |
Dec 24, 2010 |
| Hearing Date |
|
| Decision |
The appeal filed by the assessee was rejected by the Appellate Tribunal. The Tribunal ruled that the re-assessment order passed by the Taxation Officer was valid despite the pending reference in the High Court. The appellant had failed to provide evidence of a stay order from the High Court, which would have prevented the Taxation Officer from proceeding with the re-assessment. The Tribunal emphasized that legal proceedings cannot be stalled merely because an order is under reference, as long as there is no stay issued by the High Court. The original assessment had been set aside previously, and the Tribunal found no merit in the appellant's arguments for invalidating the re-assessment order. |
| Summary |
This case revolves around the re-assessment proceedings under the Income Tax Ordinance, 1979. The Appellate Tribunal Inland Revenue dealt with the appeal filed by Munir Fazla against the Commissioner of Income Tax. The core issue was whether the Taxation Officer could issue a re-assessment order while a reference was pending in the High Court. The Tribunal concluded that since there was no stay order from the High Court, the Taxation Officer was within rights to proceed with the re-assessment. The decision reinforces the principle that legal actions should not be delayed in the absence of explicit judicial orders to that effect. The case underscores the importance of timely evidence submission in tax disputes, particularly concerning references to higher courts. This ruling is significant as it clarifies the procedural aspects of re-assessment and the implications of pending references in tax law. Key terms include re-assessment, Income Tax Ordinance, and legal proceedings. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Not available
|
| Judges |
MUHAMMAD JAHANDAR, JUDICIAL MEMBER,
MUHAMMAD ASHRAF, ACCOUNTANT MEMBER
|
| Lawyers |
Not available
|
| Petitioners |
MUNIR FAZLA
|
| Respondents |
COMMISSIONER OF INCOME TAX/WEALTH TAX (APPEALS) Zone-II, ISLAMABAD
|
| Citations |
2011 SLD 1439,
2011 PTD 1452
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 1979
|
| Sections |
66,
136(8)
|