| Case ID |
ed36da24-f013-4039-9137-47dd6d79a528 |
| Body |
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| Case Number |
I.T.As Nos. 570/LB and 571/LB of 2021 |
| Decision Date |
Feb 04, 2022 |
| Hearing Date |
Feb 01, 2022 |
| Decision |
The Appellate Tribunal Inland Revenue annulled the orders of the lower authorities, ruling that the non-issuance of a separate notice under Section 111 of the Income Tax Ordinance, 2001, caused prejudice to the taxpayer. The Tribunal highlighted that substantial compliance with the law was not met, as the required notice was not provided. The taxpayer's appeals for tax years 2016 and 2017 were allowed, emphasizing the necessity of adhering to legal provisions regarding proper notification to taxpayers to ensure due process. |
| Summary |
In this case, the Appellate Tribunal Inland Revenue addressed the issues related to the Income Tax Ordinance, 2001, specifically focusing on the provisions concerning unexplained income and the necessary procedural requirements for tax assessments. The case revolved around the failure to issue a separate notice under Section 111, which is crucial for invoking certain tax provisions. The Tribunal emphasized that due process must be followed to protect taxpayers' rights. This ruling not only clarifies the importance of proper notification in tax matters but also sets a precedent for future cases involving similar issues. The decision reinforces the principle that taxpayers must be given adequate opportunity to respond to allegations of tax liability, thus ensuring fairness in tax administration. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Not available
|
| Judges |
SAJJAD ASGHAR KHOKHAR, JUDICIAL MEMBER,
DR. SHAHID SIDDIQ, ACCOUNTANT MEMBER
|
| Lawyers |
Hamza Sheikh,
Azhar Ehsan Sheikh,
Syed Hassan Sardar, DR
|
| Petitioners |
Syed Hassan Askari
|
| Respondents |
COMMISSIONER INLAND REVENUE, RTO, FAISALABAD
|
| Citations |
2022 SLD 722,
2022 PTD 645
|
| Other Citations |
2012 PTD 964,
2019 PTD 1828
|
| Laws Involved |
Income Tax Ordinance, 2001
|
| Sections |
111,
111(1),
120(1),
122(5A),
122(9)
|