| Case ID |
f8ea2fe5-1266-47da-93f1-1390c37a3691 |
| Body |
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| Case Number |
I.T.As. Nos. 321/IB and 368/IB of 2003 |
| Decision Date |
Mar 06, 2004 |
| Hearing Date |
Mar 04, 2004 |
| Decision |
The Appellate Tribunal decided to dismiss both cross appeals. The Tribunal observed that the appeal filed by the Commissioner of Income Tax was valid and that the appeal proceedings should continue under the provisions of the Income Tax Ordinance, 1979. The Tribunal found the arguments regarding the maintainability of the departmental appeal unconvincing, stating that previous similar appeals had been dismissed on the same grounds. The Tribunal also clarified that the provisions of the Income Tax Ordinance, 1979 applied solely to the computation of total income and tax, and that the self-assessment scheme procedures were valid. The Tribunal dismissed the objections raised regarding the selection of the case for total audit and confirmed the assessment made under the repealed ordinance, thus upholding the decisions made by the lower authorities. |
| Summary |
This case revolves around the appeals filed by the Commissioner of Income Tax against the decisions made by the lower authorities regarding the assessment of Mr. Asad Ali Bokhari, who operates Al Qasim Hospital and Maternity Home. The core issue was the maintainability of the departmental appeal under the Income Tax Ordinance, 2001 and 1979. The Appellate Tribunal emphasized the importance of adhering to the correct legal provisions while assessing the appeal's validity. The Tribunal's decision highlighted the procedural aspects of the self-assessment scheme and the criteria for selecting cases for audit. The ruling focused on the interpretation of tax laws and the obligations of tax authorities in managing appeals, ensuring compliance with established legal frameworks. The decision serves as a critical reference for tax practitioners and advocates in navigating income tax regulations and appeals, underscoring the significance of meticulous adherence to legal procedures in tax assessments. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Al Qasim Hospital and Maternity Home
|
| Judges |
Inam Ellahi Sheikh,
Muhammad Jahandar
|
| Lawyers |
Muhammad Iqbal Ahmed, D.R.,
Mir Ahmed Ali
|
| Petitioners |
Mr. Asad Ali Bokhari,
Syed Riaz Hussain Shah
|
| Respondents |
Not available
|
| Citations |
2004 SLD 52,
2004 PTD 1812,
(2004) 90 TAX 7
|
| Other Citations |
PLD 1956 SC 331
|
| Laws Involved |
Income Tax Ordinance, 2001,
Income Tax Ordinance, 1979
|
| Sections |
239,
239(1),
59(1),
59(1A),
64,
134
|