| Case ID |
ffc22ce5-7a1a-48b8-9780-db95c4bc37b3 |
| Body |
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| Case Number |
I.T.A. No.483/KB of 2011 |
| Decision Date |
May 26, 2011 |
| Hearing Date |
May 20, 2011 |
| Decision |
The appeal filed by the assessee was decided with various directives. The Taxation Officer was empowered by delegated powers from the Commissioner under section 210 of the Income Tax Ordinance, 2001, to amend the order deemed to have taken place under section 120. The Appellate Tribunal directed modifications in the computation of income and export sales. The appeal on the issue of Workers Welfare Fund was allowed, deleting the levy charged for the tax year 2007. |
| Summary |
This case involves Messrs UNITEX INDUSTRIES (PVT.) LTD. appealing against an order related to the Income Tax Ordinance, 2001. The main issues revolved around the amendment of assessment orders under section 122(5A) and the jurisdiction of the Taxation Officer, who was empowered by the Commissioner to amend these orders. The Appellate Tribunal addressed the apportionment of deductions, export sales, and the computation of income, directing the Taxation Officer to consider specific contentions while recomputing the income. The case also discussed the applicability of the Workers Welfare Fund Ordinance, 1971, leading to the deletion of the levy for the tax year 2007. The decision emphasized the powers of delegation under the Income Tax Ordinance, 2001, and the role of the Additional Commissioner. This case highlights the complexities of tax law and the importance of proper jurisdiction and authority. Keywords: Income Tax Ordinance, 2001, Workers Welfare Fund, Taxation Officer, Appellate Tribunal, Messrs UNITEX INDUSTRIES. |
| Court |
Income Tax Appellate Tribunal
|
| Entities Involved |
Messrs UNITEX INDUSTRIES (PVT.) LTD.,
A.C.I.R.-B, AUDIT DIVISIONI, R.T.O.
|
| Judges |
Jawaid Masood Tahir Bhatti
|
| Lawyers |
Nadeem Dawoodi,
Zafar Akbar D.R.
|
| Petitioners |
Messrs UNITEX INDUSTRIES (PVT.) LTD.
|
| Respondents |
A.C.I.R.-B, AUDIT DIVISIONI, R.T.O.
|
| Citations |
2011 SLD 102,
2011 TAX 375,
2011 PTD 2252
|
| Other Citations |
2010 PTD (Trib.) 2306,
2007 PTD 2860 (Trib)
|
| Laws Involved |
Income Tax Ordinance, 2001,
Workers Welfare Fund Ordinance, 1971,
Income Tax Ordinance, 1979
|
| Sections |
122(5A),
120,
210,
210(1A),
211,
67,
154(1),
28,
4,
59(1),
62,
63,
65,
66A
|