| Case ID |
f81f9958-5a07-4aa9-a897-683c479ff199 |
| Body |
View case body. Login to View |
| Case Number |
I. T. As. Nos. 2812/LB of 2001 and 210/LB of 1997 |
| Decision Date |
Oct 29, 2001 |
| Hearing Date |
Oct 27, 2001 |
| Decision |
The Income Tax Appellate Tribunal ruled that the departmental appeal was not maintainable due to a prior decision made by the Member Judicial of the Central Board of Revenue. The court emphasized that the appeal filed by the department was a violation of the law, as it disregarded the orders of the higher authority. The Tribunal stated that any appeal filed after a decision by the Member Judicial, especially when the departmental appeal was not pending, was considered an act of mala fide intention. Thus, the departmental appeal was dismissed, and the assessee was granted a period of 15 days to file his appeal. The court underscored the importance of adhering to the orders of the Central Board of Revenue, which are binding on subordinate officers. In conclusion, the appeal by the department was dismissed, and the matter was deemed resolved. |
| Summary |
In this case, the Income Tax Appellate Tribunal addressed a significant question regarding the maintainability of a departmental appeal. The tribunal found that the appeal was filed after a decision had already been made by the Member Judicial of the Central Board of Revenue, which rendered the departmental appeal infructuous. The court emphasized the need for adherence to the hierarchy and the binding nature of decisions made by higher authorities within the Income Tax framework. This case highlights the importance of procedural compliance within tax law and the consequences of disregarding established orders. The ruling reinforced the principles of administrative discipline and accountability within the Income Tax structure. The tribunal's decision serves as a precedent for similar cases, ensuring that the rights of taxpayers are protected against arbitrary actions by tax authorities. This case is crucial for understanding the dynamics of tax law and administrative procedure. |
| Court |
Income Tax Appellate Tribunal
|
| Entities Involved |
Not available
|
| Judges |
RASHEED AHMAD SHEIKH, JUDICIAL MEMBER,
JAVED TAHIR BUTT, ACCOUNTANT MEMBER
|
| Lawyers |
Khalid Maqbool for Appellant (in I.T.A. No. 2812/LB of 2001),
Sajjad Ali, D.R. for Respondent (in I.T.A. No. 2812/LB of 2001),
Sajjad Ali, D.R. for Appellant (in I.T.A. No. 210/LB of 1997),
Khalid Maqbool for Respondent (in I.T.A. No. 210/LB of 1997)
|
| Petitioners |
Not available
|
| Respondents |
Not available
|
| Citations |
2002 SLD 97,
2002 PTD 625,
(2002) 85 TAX 68
|
| Other Citations |
(1982) 136 ITR 652
|
| Laws Involved |
Income Tax Ordinance, 1979
|
| Sections |
134,
8
|