| Case ID |
ffc7cee0-bf8f-4ec7-8081-6c152939596c |
| Body |
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| Case Number |
I.T.A. No.683 of 1999 |
| Decision Date |
Nov 30, 2006 |
| Hearing Date |
|
| Decision |
The appeal is directed against the order of the Tribunal, dated 17-9-1999, where the appeal filed by the appellant was dismissed. The primary grievance raised by the counsel for the appellant is that the initial notice under section 65 of the Income Tax Ordinance, 1979 was defective. The Tribunal did not adjudicate on this matter, assuming it was not raised before the Appellate Authority. The counsel for the Department could not counter this contention. Consequently, the High Court remanded the case to the Tribunal for a fresh decision after hearing both parties. The case was disposed of accordingly. |
| Summary |
The case revolves around the Income Tax Ordinance, 1979, specifically sections 65(1), 134, and 136. The appellant, Mehmood Ahmad, challenged the validity of a notice issued under section 65, claiming it lacked material particulars regarding whether it was in terms of section 65(1)(a), (b), or (c). This issue was raised before the Tribunal but was dismissed as it was assumed not raised before the Appellate Authority. The High Court found that the Tribunal did not adjudicate on the real matter of controversy, leading to a remand for a fresh decision. Key legal figures include the judges SH. Azmat Saeed and Umar Ata Bandial, and lawyers Shahbaz Butt and Shahid Jamil. The decision emphasizes procedural correctness in tax notices, ensuring taxpayers' rights are not compromised by administrative oversights. The case highlights the importance of clarity in legal notices and the role of appellate bodies in addressing procedural lapses. Keywords such as 'Income Tax Ordinance', 'Tribunal', and 'Appellate Authority' are crucial for understanding the legal context and significance of this decision. |
| Court |
Lahore High Court
|
| Entities Involved |
Income Tax APPELLATE TRIBUNAL, LAHORE
|
| Judges |
SH. AZMAT SAEED,
UMAR ATA BANDIAL
|
| Lawyers |
Shahbaz Butt,
Shahid Jamil
|
| Petitioners |
MEHMOOD AHMAD
|
| Respondents |
Income Tax APPELLATE TRIBUNAL, LAHORE through Chairman and 2 others
|
| Citations |
2007 SLD 171,
2007 PTD 744,
(2007) 95 TAX 327
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 1979
|
| Sections |
65(1),
65(1)(b),
65(1)(c),
134,
136
|