| Case ID |
f70d78fc-e21b-4914-a2ec-5052430e78a6 |
| Body |
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| Case Number |
I.T.As. Nos. 423/IB to 429/IB of 2002 |
| Decision Date |
Sep 17, 2003 |
| Hearing Date |
Sep 17, 2003 |
| Decision |
The appeals filed by Mian Nadeem Ahmad against the assessments made by the Assessing Officer were allowed. The Tribunal found that the Assessing Officer had not complied with the mandatory provisions of the Income Tax Ordinance, specifically regarding the requirement of obtaining prior approval from the Investigating Assistant Commissioner for the reopening of assessments. The distinction between 'permission' and 'approval' was highlighted, concluding that the absence of the latter rendered the reopening of the case illegal. Consequently, the assessments were annulled, and the orders from both the first Appellate forum and the Assessing Officer were vacated. |
| Summary |
In the case of Mian Nadeem Ahmad, the Appellate Tribunal Inland Revenue addressed multiple appeals concerning the reopening of income tax assessments under the Income Tax Ordinance of 1979. The crux of the issue revolved around the lack of proper approval from the Investigating Assistant Commissioner prior to the reopening, which was deemed a violation of the mandatory legal requirements. The Tribunal emphasized the necessity of differentiating between 'permission' and 'approval', stating that 'permission' alone was insufficient for legal compliance. The outcome led to the annulment of the assessments and the vacating of previous orders, ensuring that due process was upheld. This case underscores the importance of adhering to procedural mandates in tax law, particularly in the context of reopening assessments where significant legal implications are at stake. Key terms such as 'Income Tax Ordinance', 'Assessing Officer', and 'reopening assessments' are pivotal in understanding the legal framework surrounding this case. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Not available
|
| Judges |
SYED MASOOD UL HASSAN SHAH,
SYED AQEEL ZAFAR UL HASAN
|
| Lawyers |
Not available
|
| Petitioners |
Mian Nadeem Ahmad
|
| Respondents |
Qasier Iqbal, D.R.
|
| Citations |
2005 SLD 33,
2005 PTD 326,
(2005) 91 TAX 101
|
| Other Citations |
(2003) 87 Tax 3 (Trib.),
2003 PTD (Trib.) 1238,
Syed Mehmood Shah v. CIT 2000 PTD 3788,
1993 PTD (Trib.) 1172,
1987 PTD (Trib.) 424,
1985 PTD (Trib.) 178,
1999 PTD (Trib.) 3892,
2003 PTD (Trib.) 1121,
2003 PTD 1238 (Trib.),
(1994) 70 Tax 90 (Trib.)
|
| Laws Involved |
Income Tax Ordinance, 1979
|
| Sections |
13,
13(1)(aa),
59,
59(1),
59A,
61,
62,
63,
65,
65(2)
|