| Case ID |
f8541919-10f1-445e-8943-56757cbcebef |
| Body |
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| Case Number |
M.A. (R) 82 (IB) in I.T.A. No. 201/IB and M. A. (R |
| Decision Date |
Mar 07, 2000 |
| Hearing Date |
Mar 07, 2000 |
| Decision |
The Appellate Tribunal ruled that the Assessing Officer had no jurisdiction to reopen the assessment under section 65 of the Income Tax Ordinance, 1979, as the income in question was covered under the presumptive tax regime. The tribunal emphasized that any deemed income under this regime escapes the standard assessment processes, and the correct legal recourse for tax recovery lies with sections 52 and 52A of the Ordinance. The tribunal found that the earlier decisions made by lower authorities were flawed and misapplied the relevant sections of the law. Therefore, the tribunal allowed the application for rectification and dismissed the demands created by the Assessing Officer. |
| Summary |
This case revolves around the interpretation and application of the Income Tax Ordinance, 1979, specifically in relation to the presumptive tax regime. The tribunal addressed the issues of jurisdiction concerning the reopening of assessments under section 65, highlighting that the provisions of sections 52 and 52A should be utilized for tax recovery when the income is deemed under the presumptive tax regime. The tribunal's decision clarified the distinctions between the normal tax regime and the presumptive tax regime, emphasizing that the latter does not require the filing of returns and operates under different principles. The ruling reinforces the importance of adhering to statutory provisions when determining tax liabilities and the proper channels for tax collection, aiming to ensure compliance and mitigate disputes arising from misinterpretations of tax law. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Not available
|
| Judges |
MUHAMMAD MUJIBULLAH SIDDIQUI (CHAIRMAN),
SYED MASOOD UL HASSAN SHAH (JUDICIAL MEMBER),
MUHAMMAD DAUD TAHIR (ACCOUNTANT MEMBER)
|
| Lawyers |
Bashir Ahmed,
Abdul Wadood
|
| Petitioners |
Bashir Ahmed
|
| Respondents |
Abdul Wadood
|
| Citations |
2000 SLD 279,
2000 PTD 2193,
2001 PTCL 439,
(2000) 82 TAX 59
|
| Other Citations |
1997 PTD (Trib.) 1143,
1998 PTD 121,
I.T.A. No.473/KB of 1999-2000,
I. T. A. No.1416/1417/KB of 1999-2000,
PLD 1997 SC 582
|
| Laws Involved |
Income Tax Ordinance, 1979
|
| Sections |
156,
65,
62,
86,
88,
80C,
143B,
50(4),
52,
52A
|