| Case ID |
f95e0d24-485b-4848-bcb9-8c7495caa06f |
| Body |
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| Case Number |
P.T. R. No. 381 of 1972 |
| Decision Date |
Feb 19, 1975 |
| Hearing Date |
Nov 26, 1974 |
| Decision |
The Lahore High Court ruled in favor of the Income-tax Officer's authority to make an ex-parte assessment under Section 23(4) of the Income Tax Act, 1922. The court found that statutory notices were duly served, and the respondent's failure to appear on the specified date justified the Income-tax Officer's decision to proceed with the assessment. The court held that the Income-tax Officer was competent to make the assessment on a date subsequent to the default date, thereby rejecting the respondent's contention regarding the illegality of the ex-parte order. The judgment established important precedents regarding the procedural aspects of tax assessments and the obligations of the taxpayer to comply with statutory notices. |
| Summary |
In the case of P.T. R. No. 381 of 1972, the Lahore High Court addressed significant issues pertaining to the Income Tax Act, 1922, particularly regarding ex-parte assessments. The court found that the Income-tax Officer acted within his authority when he issued an assessment order after the respondent failed to appear on the designated date despite having been properly notified. This ruling reinforces the importance of compliance with tax regulations and highlights the legal consequences of non-appearance in tax hearings. The court's analysis also clarified procedural requirements for tax assessments, emphasizing that the Income-tax Officer does not need to issue a fresh notice each time an adjournment occurs during assessment proceedings. This case is crucial for understanding the boundaries of administrative discretion in tax law and the rights of taxpayers. Key terms include ex-parte assessment, statutory notices, and compliance with tax obligations, which are trending topics in current tax law discussions. |
| Court |
Lahore High Court
|
| Entities Involved |
Income-tax Appellate Tribunal, Pakistan, Multan
|
| Judges |
MUHAMMAD AKRAM,
MUNAWAR ELAHEE RANA
|
| Lawyers |
Sh. Abdul Haq,
|
| Petitioners |
COMMISSIONER OF Income Tax, Lahore High Court ZONE
|
| Respondents |
POPULAR ENGINEERING WORKS, BUREWALA
|
| Citations |
1975 SLD 401,
(1975) 32 TAX 171,
1975 PTD 58,
1975 PLD 893
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Act, 1922
|
| Sections |
22(4),
23(2),
23(4),
66(1),
63
|