| Case ID |
ed79d368-9599-429a-b0f9-52f3613f7f40 |
| Body |
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| Case Number |
I.T.As. Nos. 1933/LB to 1935/LB, 2103/LB, 2096/LB |
| Decision Date |
Feb 09, 2005 |
| Hearing Date |
Dec 14, 2004 |
| Decision |
The appeals were filed by the assessee as well as the Department, which were previously finalized ex parte due to the absence of the assessee. The assessee claimed non-receipt of notices, leading to the Appellate Tribunal directing a re-hearing. The Tribunal found that the service under postal certificate was a rebuttable presumption. The decision emphasized that the acknowledgment slip should not be treated as an assessment order, and without a formal order, the Assessing Officer's actions were deemed illegal. The case highlighted the need for written orders in tax assessments and reaffirmed that time-barred returns cannot be assessed unless clearly stated by legislation. |
| Summary |
This case revolves around the Income Tax Ordinance of 1979, specifically addressing the procedural aspects of tax assessments and the necessity for written orders. The Income Tax Appellate Tribunal's decision emphasized the importance of proper notice service and the illegality of assessments made without formal orders. The case discusses several sections of the Income Tax Ordinance, including those related to self-assessment and the time limits for tax filings. The Tribunal's ruling serves as a critical reference for understanding the legal framework surrounding tax assessments, particularly in cases involving rebuttable presumptions about notice service and the implications of amendments to tax laws. Overall, this case underscores the importance of adhering to procedural requirements to ensure fairness in tax administration. |
| Court |
Income Tax Appellate Tribunal
|
| Entities Involved |
Not available
|
| Judges |
KHAWAJA FAROOQ SAEED,
MAZHAR FAROOQ SHEERAZI
|
| Lawyers |
Akram Tahir,
Ajmal Khan
|
| Petitioners |
Not available
|
| Respondents |
Not available
|
| Citations |
2006 SLD 94,
2006 PTD 1323
|
| Other Citations |
2003 PTD 1516,
1994 SCMR 2233,
1999 PTD 1358,
1993 SCMR 1108,
1993 PTD 1108,
2003 PTD 1530
|
| Laws Involved |
Income Tax Ordinance, 1979
|
| Sections |
55,
55A,
59,
59(1)(4),
64,
65,
65(1)(c),
154
|