Income Tax Appellate Tribunal Pakistan — Judgments of 1986

63 reported judgments of the Income Tax Appellate Tribunal Pakistan from 1986.

• I. T. A. NO. 246(PB) OF 1981-82, DECIDED ON 29TH APRIL, 1985. v. I. T. A. NO. 246(PB) OF 1981-82, DECIDED ON 29TH APRIL, 1985. 1986 PTD 50

  Section 65 Central Board of Revenue Circular No. 8, 1979 dated 279 1979 and Circular No 3 dated 13 8 1979 Evaluation Detailed Inquiry fact in which it was last estimated that his income was not less t…

• INCOME-TAX: APPEALS NOS. 1615 AND 1616/KB OF 1980-1981; 38/KB AND 39/KB OF 1961- v. INCOME-TAX: APPEALS NOS. 1615 AND 1616/KB OF 1980-1981; 38/KB AND 39/KB OF 1961- 1986 PTD 58

  Section 151 of the Constitution of Pakistan (1973), Articles 47 and 50, exempts capital expenditure from agricultural income and sale of property, is exempt under any provision of the law, not exempte…

• I. T. A. NO. 3496/L-B 84-85 DECIDED ON 12TH OCTOBER, 1985. v. I. T. A. NO. 3496/L-B 84-85 DECIDED ON 12TH OCTOBER, 1985. 1986 PTD 69

  Failure of the default 58 (2) Assessment of sections 58, 108 and 110, whose total income was not less than fifty thousand, shall be credited with the return thereof, the statement of the asset being a…

• I. T. A. NO. 3363/KB OF 1977/78 DECIDED ON 14TH SEPTEMBER, 1985. v. I. T. A. NO. 3363/KB OF 1977/78 DECIDED ON 14TH SEPTEMBER, 1985. 1986 PTD 73

  Sections 23 (4) and 31 (6) of the Assessment Notice began legally and at no stage did its illegal challenging review begin when the review of the notice issued by the Income Tax Officer. The borrower …

• I. T. A. NO. 447 (1-B) 1983-84, DECIDED ON 26TH FEBRUARY, 1985. v. I. T. A. NO. 447 (1-B) 1983-84, DECIDED ON 26TH FEBRUARY, 1985. 1986 PTD 78

  Failure to pay advance tax under section 53 assessment in respect of compensation for the year 1979 for payment of advance tax under section 50 (4) of the Ordinance, for the assessment of additional t…

• I. T. AS. NOS. 1, 2 AND 3 (PB) OF 1983-84, DECIDED ON 26TH MARCH 1985. v. I. T. AS. NOS. 1, 2 AND 3 (PB) OF 1983-84, DECIDED ON 26TH MARCH 1985. 1986 PTD 80

  Section 56, 59, & 53 and 65 65 Reopening the Notice, Notice where a full assessment tender has been re-opened under section (59 (1)) of the Ordinance of 1979 59 59, and, 65, shall be applicable, and I…

• I. T. A. NO. 136(1-B) OF 1983-84, DECIDED ON 27TH APRIL, 1985. v. I. T. A. NO. 136(1-B) OF 1983-84, DECIDED ON 27TH APRIL, 1985. 1986 PTD 89

  Section 62 Risk Purchase Estimation Estimate makes all reasonable efforts to fulfill the contract from contracting with the Government for the provision of the Store, but in part due to irrelevant and…

• M. A. (STAY) NO. 11/LB/85-86 IN RE: I. T. A. NO. 941/LB/85-86 OF 1982-83 v. M. A. (STAY) NO. 11/LB/85-86 IN RE: I. T. A. NO. 941/LB/85-86 OF 1982-83 1986 PTD 92

  In section 134 (1) the proceedings of the STD re-evaluation have been seized on appeal under section 134 (1) of the Tribunal Ordinance, which was conducted under the Ordinance, in the absence of any c…

• I. T. AS. NOS. 1186/KB AND 1187/KG OF 1981-82, DERIDED ON 8TH JULY, 1985. v. I. T. AS. NOS. 1186/KB AND 1187/KG OF 1981-82, DERIDED ON 8TH JULY, 1985. 1986 PTD 95

  Sections 28 (IA) and 37 fines were strictly related to concealment of income, poor sales of cashless purchases, confirmation of sales and expense of expenditures, cancellation of books of accounts but…

• I. T. AS. NOS. 242/KB AND 245/KB OF 1981-82, DECIDED ON 27TH JULY. 1985. v. I. T. AS. NOS. 242/KB AND 245/KB OF 1981-82, DECIDED ON 27TH JULY. 1985. 1986 PTD 105

  Failure to pay tax under Sections & & As As Assessment Additional tax under section 54, failure to pay tax due in lieu of tax deduction in respect of Commissioner of Income Tax, due to the loss shown …

• I. T. AS. NOS. 579 (IB), 580(IB) AND 581 (1B) OF 1984-85, DECIDED ON 7TH SEPTEMBER, 1985. v. I. T. AS. NOS. 579 (IB), 580(IB) AND 581 (1B) OF 1984-85, DECIDED ON 7TH SEPTEMBER, 1985. 1986 PTD 113

  Section 111 penalties should not be less than 100% of the assessed tax with respect to the first part of the sentence in Word section 111, which can be interpreted as penalties under the term discrimi…

• W. T. AS. NOS. 22/KB, 22-A/KB OF 1982-83, DECIDED ON 9TH SEPTEMBER, 1985. v. W. T. AS. NOS. 22/KB, 22-A/KB OF 1982-83, DECIDED ON 9TH SEPTEMBER, 1985. 1986 PTD 115

  Section 5 Wealth Tax Jewelry Waiver Each Assamese, who owns other gold jewelry or other types of jewelry, is entitled to some exemption when the cost of defamation factors (KHOT) is lost. The arrears …

• I. T. A. NO. 60/KB OF 1982-83 DECIDED ON 9TH SEPTEMBER, 1985. v. I. T. A. NO. 60/KB OF 1982-83 DECIDED ON 9TH SEPTEMBER, 1985. 1986 PTD 119

  Section 154 Income Tax Ordinance (1979 XXII), Section 65 Enemy Witness Definition A witness who makes a statement at one point or in front of an authority but then only takes a contrary view in the Su…

• I.-T. A. NO. 1943/LB OF 1984-85, DECIDED ON 4TH SEPTEMBER, 1985. v. I.-T. A. NO. 1943/LB OF 1984-85, DECIDED ON 4TH SEPTEMBER, 1985. 1986 PTD 129

  Sections 111, 116, 117 and 118 assess the Assessment Officer, who has two business matters - the source of his income in relation to the good and the cement dealing assessments of the hardware and the…

• I. T. AS. NOS. 372/KB AND 373/KB OF 1982-83, DECIDED ON 24TH SEPTEMBER, 1985. v. I. T. AS. NOS. 372/KB AND 373/KB OF 1982-83, DECIDED ON 24TH SEPTEMBER, 1985. 1986 PTD 137

  Schedule, rr 5, 8 (7) (b) and 8 (8) ??? The actual cost \ though the words in Rule 8 (8) `the actual cost which will be increased or deducted in view of the change in the rate. Earnings mean and the a…

• I. T. A. NO. 3376 OF 1982-83, I. T. A. NO. 3377 OF 1982-83 AND I. T. A. NO. 337B OF 1982-83 v. I. T. A. NO. 3376 OF 1982-83, I. T. A. NO. 3377 OF 1982-83 AND I. T. A. NO. 337B OF 1982-83 1986 PTD 141

  Section 65 and 166 of the Income Tax Act (XI of 1979), section 34.34 (1A) of the Ordinance, 1979 describes the cases of savings under section 166 (2) in which the notice under section 65 of the Ordina…

• I. T. AS. NOS. 451/KB, 452/KB 427/KB AND 428/KB OF 1982-83, HEARD ON 30TH SEPTEMBER, 1985. v. I. T. AS. NOS. 451/KB, 452/KB 427/KB AND 428/KB OF 1982-83, HEARD ON 30TH SEPTEMBER, 1985. 1986 PTD 174

  Read with section 18 (3b) and 18 (2) section 10 (4) (d), clarification I am claiming deduction due to consultancy fee reviewer's consultation fee but the Income Tax Officer has The adviser added that …

• ITA NO. 1(1B) STA NO. 2(1B), STA NO. 3(IB) STA NO. 4(18), STA NO.5 (1B) AND STA NO. 6(IB) OF 1983-84 v. ITA NO. 1(1B) STA NO. 2(1B), STA NO. 3(IB) STA NO. 4(18), STA NO.5 (1B) AND STA NO. 6(IB) OF 1983-84 1986 PTD 185

  Against the dismissal of the sales tax officer's claim for review of Articles 2 (3), 10 (3), 14 (1) and 27 (1) exemption notification No. 9, dated 27 6 1957, item number 54 t 55. Except for the reason…

• I.T.A. NO. 1562/LB OF 1984-85, DECIDED ON 8TH OCTOBER, 1985. v. I.T.A. NO. 1562/LB OF 1984-85, DECIDED ON 8TH OCTOBER, 1985. 1986 PTD 188

  Section 85 Demand Notice Service related counsel / AR was not authorized to receive tax notice by ASCC and as such, no demand notice was received, no service of Demand Notice on Advocate / AR, net upo…

• I. T. A. NO. 391-A / K B OF 1981-82, DECIDED ON 8TH MAY, 1985. v. I. T. A. NO. 391-A / K B OF 1981-82, DECIDED ON 8TH MAY, 1985. 1986 PTD 190

  Section 55, 56, Statement, & 108 108 & 110 Statement of Wealth Submission of Assets on Incomes whose income was not less than one lakh rupees, Other Assets fined by Income Tax Officer Income Tax Offic…

• I.T.A. NO. 5868/1980-81, DECIDED ON 14TH SEPTEMBER, 1985. v. I.T.A. NO. 5868/1980-81, DECIDED ON 14TH SEPTEMBER, 1985. 1986 PTD 194

  Section 13 of the Primable Income Tax Ordinance (1979), the effective date of the declaration of the Finance Ordinance, consists of two parts of the Finance Ordinance / Act, the effect of a financial …

• S.T.A. NO. 17(PB) OF 1980-81, S.T.A. NO. 27(PB) AND S.T:A. NO. 28(PB) OF 1981-82 v. S.T.A. NO. 17(PB) OF 1980-81, S.T.A. NO. 27(PB) AND S.T:A. NO. 28(PB) OF 1981-82 1986 PTD 203

  Section 7 Notification No. 9, Dated 27 6 1961, Item No. 33 (a) Specifies in item 33 in addition to allowance deduction in cement used in allowance cement tax on sale of sales tax on used chemicals and…

• I.T.AS. NOS. 821/LB, 822/LB AND 823/LB OF 1984-85, DECIDED ON 9TH DECEMBER, 1984. v. I.T.AS. NOS. 821/LB, 822/LB AND 823/LB OF 1984-85, DECIDED ON 9TH DECEMBER, 1984. 1986 PTD 314

  Section 5 Assessment The jurisdiction of the Income Tax Officer who has evaluated the territorial jurisdiction has neither the place of business nor the residence that completed the assessment, the In…

• MESSRS JAVED BROTHERS STEEL REROLLING MILLS, LAHORE v. INCOME-TAX OFFICER 1986 PTD 341

  Assessment Assessment made by the Assessing Officer without issuing a notice under Section 6565, Income Tax Ordinance, 1979 such as Section 56, 62 62 and As 65…

• I. T. A. NO. 851/ KB OF 1982-83, DECIDED ON 20TH SEPTEMBER,1985. v. I. T. A. NO. 851/ KB OF 1982-83, DECIDED ON 20TH SEPTEMBER,1985. 1986 PTD 373

  Section 12 (13) Section 12 (13) of the Security Deposit Income Tax Ordinance at any time prior to the issuance of Ordinance Income Tax Officer and Commissioner Income Tax (appeal) by the SC May not ap…

• I.T.AS. NOS. 678 TO 687/KB OF 1982-83, DECIDED ON 6TH OCTOBER, 1985. v. I.T.AS. NOS. 678 TO 687/KB OF 1982-83, DECIDED ON 6TH OCTOBER, 1985. 1986 PTD 376

  Section 18 (a) Estimated net loss of advance tax income in the previous year is no advance tax. In an appeal against the order of the Income Tax Officer to impose additional taxes and return the case …

• I.T.A. NO. 1179/KB OF 1981-82, DECIDED ON 30TH SEPTEMBER, 1985. v. I.T.A. NO. 1179/KB OF 1981-82, DECIDED ON 30TH SEPTEMBER, 1985. 1986 PTD 380

  Section 59 (3) of the Central Board of Rio 1Tew Circular No. 1 (3) 1T 1VIii0 / St dated 30 9 1980, the Para 200 assessment not only closely reviewed such claims but also But it is further strengthened…

• I.T.A. NO. 688(PB) OF 1981-82, DECIDED ON 6TH JANUARY, 1986. v. I.T.A. NO. 688(PB) OF 1981-82, DECIDED ON 6TH JANUARY, 1986. 1986 PTD 384

  Section 60 (1) Section R311 (1) (78), Dated 25 3 1978, Para 2 (C) \ Preparation \ The scope and extent of the levy of sales tax under the Sales Tax Act, both under notification section R Tax exemption…

• MESSRS VOGUE CARPETS LTD. v. INCOME-TAX OFFICER 1986 PTD 389

  Section 22, 23 (1A) and 28 (1) Earnings Return On the basis of an account audited by legally registered companies under the Companies Companies Act, 1913, the filing of a return is not required for al…

• A.T.AS. NOS. 123/KB TO 125/0 OF 1978-79, DECIDED ON 5TH MARCH, .1986. v. A.T.AS. NOS. 123/KB TO 125/0 OF 1978-79, DECIDED ON 5TH MARCH, .1986. 1986 PTD 408

  Section 11, Explanation 4 Income Tax Act (XI of 1922), Section 34A Race Judicata Constructive Race Justice, which was applied in the case of an appeal before the appellate assistant commissioner, even…

• I. T. AS. NOS. 389(PB) TO 391 (PB) OF 1981-82, DECIDED ON 14TH APRIL, 198 3. v. I. T. AS. NOS. 389(PB) TO 391 (PB) OF 1981-82, DECIDED ON 14TH APRIL, 198 3. 1986 PTD 433

  Sections 31, 65, 88, 167 and Schedule III, Rr 7 and 8 Income Tax Act (XI of 1922), Section 23 Federal Government Notification No. Sec O 885 (1) / 74, Dated 2 1a 1979 and Section RU No Is. / 5 (1) / 79…

• I.T.AS. NOS. 1636 TO 1640 OF 1979-80, DECIDED ON 30TH JUNE, 1965. v. I.T.AS. NOS. 1636 TO 1640 OF 1979-80, DECIDED ON 30TH JUNE, 1965. 1986 PTD 441

  Section 4 (3) is registered under the Companies Act (VII of 1913), Section 26 Income Tax Flying Clubs Section 26, Companies Act, 1913, earns its income by providing aircraft on loan and similar busine…

• I.T.AS. NOS. 46(PB) AND 47(PB) OF 1985-86, DECIDED ON 28TH FEBRUARY, 1986. v. I.T.AS. NOS. 46(PB) AND 47(PB) OF 1985-86, DECIDED ON 28TH FEBRUARY, 1986. 1986 PTD 446

  Without prejudice to any of the obligations contained in Sections 57 and 111 Section 55, the provision of the provisions of Section 57 is comprehensive and cannot be excluded from the limited meaning,…

• I.T.AS. NOS. 449(PB), 450(PB) AND 618(PB) OF 1981-82, DECIDED ON 24TH MARCH, 1986. v. I.T.AS. NOS. 449(PB), 450(PB) AND 618(PB) OF 1981-82, DECIDED ON 24TH MARCH, 1986. 1986 PTD 447

  Section 59 (1) Central Board of Revenue Circular Number 1979 1979 1979 1979 13 on 8sessee issued income income income income income, income, income, income, income, income, income, income, income, inc…

• MRS. ARIFA RAFIUDDIN v. THE WEALTH TAX-OFFICER CIRCLE III, LAHORE 1986 PTD 457

  Section 3 State Duty Act (X of 1950), Section 38 Wealth Tax Rules, 1963, r 8 (3) Annual Value Under the State Duty Act and the Wealth Tax Act The annual value is equal to the value or property under t…

• I.T.A. NO.3617/LB OF 1984-85, DECIDED ON 3RD NOVEMBER 1985. v. I.T.A. NO.3617/LB OF 1984-85, DECIDED ON 3RD NOVEMBER 1985. 1986 PTD 490

  Section A 66 An Income Tax Officer accepting a request for a check of the entire amount - Inquiries sent from overseas without any proof or any basis, the Income Tax Officer neither ordered the sum in…

• E. D. H. NO. 10 OF 1981-82. DECIDED ON 12TH JUNE, 1983. v. E. D. H. NO. 10 OF 1981-82. DECIDED ON 12TH JUNE, 1983. 1986 PTD 499

  Section & & Estate 38 State Duty The principal value of a building is to be assessed on the value of the property: construction of the place, tax on real estate taxes on its income and whether the pro…

• I . T . A . NO. 213 OF 1978-79, DECIDED ON 29TH APRIL, 1986. v. I . T . A . NO. 213 OF 1978-79, DECIDED ON 29TH APRIL, 1986. 1986 PTD 578

  Approval of the section 4 (2F) and 34 pre-approval word means whether the approval of the Assistant Commissioner inspected under section 4 (2F) in writing by the Income-tax Officer is required where t…

• S.T.AS. NOS. 49/KB AND 50/KB OF 1980-81, DECIDED ON 27TH MAY, 1986. v. S.T.AS. NOS. 49/KB AND 50/KB OF 1980-81, DECIDED ON 27TH MAY, 1986. 1986 PTD 586

  Section 27 (1) of the Sales Tax Rules, 1951, R31 Act 1951 Demanding a refund for the claimant claiming proof of tax payment of the amount of tax by the parties present There is no evidence for payment…

• I.T.AS. NOS. 3222 LB AND 3223/LB OF 1984-85, DECIDED ON 20TH APRIL, 1986. v. I.T.AS. NOS. 3222 LB AND 3223/LB OF 1984-85, DECIDED ON 20TH APRIL, 1986. 1986 PTD 588

  Section 28 CBR Circular No. 1977 should be finalized in a timely manner where the assessment was completed in 1974, there was no justification to postpone the penalty proceedings in 1984.…

• INCOME-TAX APPEAL NO.322 (1B) OF 1985-86, DECIDED ON 15TH APRIL, 1.986. v. INCOME-TAX APPEAL NO.322 (1B) OF 1985-86, DECIDED ON 15TH APRIL, 1.986. 1986 PTD 589

  Sections 66 and In 63 Income Tax Officers are required to allow such notice to be filed by the day of the day from the date of service, however, the duration of the notice is shorter or shorter. Term …

• W. T. A. NO. 23 (I-B) TO 28 (I-B) OF 1984-85, DECIDED ON 26TH APRIL, 1986. v. W. T. A. NO. 23 (I-B) TO 28 (I-B) OF 1984-85, DECIDED ON 26TH APRIL, 1986. 1986 PTD 592

  Section 7 (1) Wealth Tax Rules, 1963, R 8 (3) Assume a limited company engaged in the printing business that did not allow the tenant estimator to trade part of the building into real property and As …

• I.-T. A. NO. 270(I-B) OF 1983-84, DECIDED ON 30TH APRIL, 1986. v. I.-T. A. NO. 270(I-B) OF 1983-84, DECIDED ON 30TH APRIL, 1986. 1986 PTD 597

  Section 59 deals with the mining of books of accountancy accounts which are not retained by XCI as a result of trading. In the Assessment Order it appears that the additions made and announced by each…

• INCOME-TAX APPEAL NO. 120/KB OF 1983-84,DECIDED ON 9TH AUGUST, 1986. v. INCOME-TAX APPEAL NO. 120/KB OF 1983-84,DECIDED ON 9TH AUGUST, 1986. 1986 PTD 735

  Section 4 (1), Explanation (8) Income Tax Ordinance (XXXX of 1979), 5 12 (7) \ The interest-bearing interest loan was made before July 1, 1976, when section 4 (1) of the Income Tax Explanation (8) The…

• INCOME-TAX APPEAL NO.1662/KB OF 1982--83, DECIDED ON 27TH JULY, 1986. v. INCOME-TAX APPEAL NO.1662/KB OF 1982--83, DECIDED ON 27TH JULY, 1986. 1986 PTD 741

  Sections 23 and 31 Regular Diagnosis means Regular Assessment, used in contrast to the Temporary Assessment of the Word, was held regularly as Assessment, which was an Assessment made specifically und…

• INCOME-TAX APPEAL NO. 3309/1 B OF 1982-83, DECIDED ON 16TH NOVEMBER, 1984. v. INCOME-TAX APPEAL NO. 3309/1 B OF 1982-83, DECIDED ON 16TH NOVEMBER, 1984. 1986 PTD 773

  Section 68 Registration of the Firm Income Tax Officer which, in the statement of some of the partners, is refusing to register the assessment firm on the basis of variations in the statements of the …

• INCOME-TAX APPEALS NOS. 2661-L.B., 2662-L.B., 2663-L.B., 2664-L.B AND 2665 L. B. OF 1984-85 v. INCOME-TAX APPEALS NOS. 2661-L.B., 2662-L.B., 2663-L.B., 2664-L.B AND 2665 L. B. OF 1984-85 1986 PTD 776

  Income Tax Officer escaping Sections 2, 56 and 65 Income Tax Officer issued the first notice under Section 556 of the IT Ordinance 1979 and directed to file returns for the 1977 78th 1981 82 in the co…

• INCOME-TAX APPEALS NOS. 1008, 1009 AND 1010 OF 1960-61. v. INCOME-TAX APPEALS NOS. 1008, 1009 AND 1010 OF 1960-61. 1986 PTD 779

  The Section 10 Assessment Income Tax Officer found that Assisi's accounts were subject to multiple defects, obtained a written contract, from the data he had authorized, Assisi and his legal adviser A…

• I.-T. AS. NOS. 1845/LB AND 1846/LB/1 OF 1984-85, DECIDED ON 31ST JULY, 1985. v. I.-T. AS. NOS. 1845/LB AND 1846/LB/1 OF 1984-85, DECIDED ON 31ST JULY, 1985. 1986 PTD 784

  Section 5 (1) (b), Provincial Finance Ordinance (XXIV of 1981) Transfer of Regional Commissioner Proviso's authority, incorporated by means of a finance ordinance, directs the Central Board of Revenue…

• INCOME-TAX APPEAL NO. 776/KB OF 1982-83, DECIDED ON 12TH MARCH, 1986: v. INCOME-TAX APPEAL NO. 776/KB OF 1982-83, DECIDED ON 12TH MARCH, 1986: 1986 PTD 790

  Sections 59, & 62 and Self 65 from concealing self-assessed income If a return filed by the Assessee was eligible for self-assessment, it should be reviewed before section 65 of the Ordinance before b…

• I . T . AS. NOS. 1918/ KB OF 1983-84 AND 702/ KB OF 1984-85, DECIDED ON 7TH OCTOBER, 1985. v. I . T . AS. NOS. 1918/ KB OF 1983-84 AND 702/ KB OF 1984-85, DECIDED ON 7TH OCTOBER, 1985. 1986 PTD 793

  Section 65 Circular No. 11, Dated 6 8 1981, Para 6 Self-Assessment Scheme Provided by Para 6 of Circular No. 11 does not provide for the provisions of Section 65 of 1979, if the return of the diagnost…

• INCOME-TAX APPEALS NOS. 818/KB OF 1979-80 AND 14 OTHERS, 429/KB OF 3981-82 AND 16 OTHERS v. INCOME-TAX APPEALS NOS. 818/KB OF 1979-80 AND 14 OTHERS, 429/KB OF 3981-82 AND 16 OTHERS 1986 PTD 805

  Section 4 (1), Explanation 8 Income Tax Ordinance (XXXI of 1979), Section 12 (7) Section 4 (i), Explanation 8 of the Income Tax Act, 1922, and section 12 (7) of the Income Tax Ordinance 1979 Go. , Sec…

• I.T.A. NO. 461/KB OF 1982-83, DECIDED ON 10TH FEBRUARY,1986. v. I.T.A. NO. 461/KB OF 1982-83, DECIDED ON 10TH FEBRUARY,1986. 1986 PTD 828

  Section 12 (7) Section RO No. 960 (1) / 79, dated 29 197 1976 [hereinafter amended Section 260 (1) 77, dated 28 3 1977] Interest Charge Loan Payment Unrealized Sale Price Capital Goods Whether the pay…

• G.T.A. NO. 6/KB OF 1982-83, DECIDED ON 26TH FEBRUARY, 1986. v. G.T.A. NO. 6/KB OF 1982-83, DECIDED ON 26TH FEBRUARY, 1986. 1986 PTD 831

  Section 15 (3) Stamp Act (II of 1899) Gift Tax Property The Gift Tax Officer's Market Value When determining the property's market value in a dispute, he allows himself to be influenced by what he con…

• I.-T. AS. NOS. 1, 2 AND 3(IB) OF 1985-86, DECIDED ON 31ST MARCH,1986. v. I.-T. AS. NOS. 1, 2 AND 3(IB) OF 1985-86, DECIDED ON 31ST MARCH,1986. 1986 PTD 836

  SECTION 7 NOTIFICATION 9 9 27 9 1951 Sales tax utensils appreciation equipment, so-called decoration pieces that are combined with striped clay prepared by estimation, used for pottery and accessory t…

• I.-T.A. NO. 492 TO 496/IS OF 1984-85, DECIDED ON 2ND APRIL, 1986. v. I.-T.A. NO. 492 TO 496/IS OF 1984-85, DECIDED ON 2ND APRIL, 1986. 1986 PTD 839

  Section 34 (1A) (B) Income Tax Ordinance (XNXI of 1979) Actual assessment before proceeding of the review limit initiated under Section 166 Income Tax Act, 1922 and Income Tax Ordinance, 1979 Were mad…

• I.-T.A. NO. 296(1-B)/1985-86, DECIDED ON 30TH MARCH, 1986. v. I.-T.A. NO. 296(1-B)/1985-86, DECIDED ON 30TH MARCH, 1986. 1986 PTD 843

  Reopening of Income Tax Officer of Sections 58, 62 and 65 Reopening the assessment without obtaining written approval of the Assistant Commissioner of the relevant inspector and the assessment was fin…

• I.T.A. NO. 296(PB). OF 1985-86, DECIDED ON 30TH JUNE, 1986. v. I.T.A. NO. 296(PB). OF 1985-86, DECIDED ON 30TH JUNE, 1986. 1986 PTD 846

  Section 85 Super Tax Demand Notice Likewise the date fixed for the deposit is due on the date of issue of the notice. The payment date has already expired. Not mentioned and the Assigning Officer some…

• I.T.A. NO. 29(IB) OF 1983-84, DECIDED ON 19TH JULY, 1986. v. I.T.A. NO. 29(IB) OF 1983-84, DECIDED ON 19TH JULY, 1986. 1986 PTD 849

  Section 23 \ existing repairs \ was spent on refractory material for the purpose of replacing the material in the glass factory which was obsolete and as a result of this expenditure the furnace's ear…

• I.T. A. NO. 1939 OF 1982, DECIDED, ON 12TH FEBRUARY, 1986. v. I.T. A. NO. 1939 OF 1982, DECIDED, ON 12TH FEBRUARY, 1986. 1986 PTD 855

  Sections 13, 61 and 62 Property valuation of property is not restricted to income tax assessed by excise and taxation authorities.…

• I.-T. A. NO. 754/IB OF 1985-86, DECIDED ON 26TH AUGUST, 1986. v. I.-T. A. NO. 754/IB OF 1985-86, DECIDED ON 26TH AUGUST, 1986. 1986 PTD 866

  Section 10 Surcharge (Gem Setter) The person who obtained the jewelry from jewelry labor ?? Upon receipt of labor compensation, the person involved in the business of manufacture and sale of jewelery …

• INCOME-TAX APPEAL NOS. 1310/KB AND;1368/KB OF 1982-83, DECIDED ON 25TH JUNE, 1986. v. INCOME-TAX APPEAL NOS. 1310/KB AND;1368/KB OF 1982-83, DECIDED ON 25TH JUNE, 1986. 1986 PTD 868

  Section 23 Panel Road (XLV of 1860), Section 294B Denial of Legal and Professional Charges Section 294B, Panel Code, was spent as a professional allegation in defense of the chairman of the Asset firm…

• I.-T.AS. NOS. 55, 56, 57(IB), 130 , 131 AND 132 OF 1984-85, DECIDED ON 20TH MAY, 1985. v. I.-T.AS. NOS. 55, 56, 57(IB), 130 , 131 AND 132 OF 1984-85, DECIDED ON 20TH MAY, 1985. 1986 PTD 873

  Arts 89, 165A and 260 Income Tax Ordinance (XXXI of 1979), Second Pain, Items 93 and 94 Income Tax Exemption Income earned by a corporation, company or other entity or entity or by any federal law or …

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