Income Tax Appellate Tribunal Pakistan — Judgments of 1987

78 reported judgments of the Income Tax Appellate Tribunal Pakistan from 1987.

• I.T.AS. NOS. 2863(LB) AND 2864(LB) OF 1983-84, HEARD ON 12TH MAY, 1985. v. I.T.AS. NOS. 2863(LB) AND 2864(LB) OF 1983-84, HEARD ON 12TH MAY, 1985. 1987 PTD 1

  Notices can not be issued under section 56 65 only by issuing a notice under section 56 of section 56, 65 and 166 of the Income Tax Act (XI of 1922), section 34 1 7 of 1979 for the assessment year for…

• INCOME-TAX APPEAL NO. 980/KB OF 1982-83, DECIDED ON 29TH JANUARY, 1986. v. INCOME-TAX APPEAL NO. 980/KB OF 1982-83, DECIDED ON 29TH JANUARY, 1986. 1987 PTD 28

  Additional costs of section 59 (1) Central Board of Revenue Circular No. 18, Dated 27 7 1980 and 30 9 1980 did not allow the Income Tax Officer to follow the procedure for the reasons but no details, …

• I. T. A. NO. 2113/LB OF 1983-84, DECIDED ON 30TH JUNE, 1985. v. I. T. A. NO. 2113/LB OF 1983-84, DECIDED ON 30TH JUNE, 1985. 1987 PTD 36

  Section 4 (2A) A23 (3) Increased Income Income Revealed Neither unknown nor unknown, but the value of the silver bullion was confiscated by the Martial Law Authorities in possession of an Asset Firm a…

• I. T: A. NOS. 1622 AND 1660 OF 1982-83, DECIDED ON 2ND JANUARY, 1985. v. I. T: A. NOS. 1622 AND 1660 OF 1982-83, DECIDED ON 2ND JANUARY, 1985. 1987 PTD 39

  The competent representative of Section 3, A, 62, and Notice 63 of the Notice of Excerpts default judgment requested that the appropriate opportunity for clarification of the matter was not provided a…

• I.T.A. NO. 3490 OF 1979-80, DECIDED ON 29TH JUNE,1981. v. I.T.A. NO. 3490 OF 1979-80, DECIDED ON 29TH JUNE,1981. 1987 PTD 41

  Sections 4 (2A) and (2B) assess assessment of income related to the determination of the legal status of an imagined income or the justification of an order, which was held, of all relevant provisions…

• S.T.A. NOS. 107, 108, 109, 110, 111 OF 1979-80,DECIDED ON 30TH APRIL, 1986 . v. S.T.A. NOS. 107, 108, 109, 110, 111 OF 1979-80,DECIDED ON 30TH APRIL, 1986 . 1987 PTD 48

  Section 3C, Fifth Schedule, R6 (2) CBR Circular No. 63 (211) IT4 / 76, Notice No 9 of Dated 14 7 1976, dated June 27, 1951 Raw material or partially manufactured goods, If used in the final product. E…

• WEALTH TAX APPEALS NOS. 6, 7, 8 AND 9 OF 1980-81, DECIDED ON 26TH APRIL 1986 . v. WEALTH TAX APPEALS NOS. 6, 7, 8 AND 9 OF 1980-81, DECIDED ON 26TH APRIL 1986 . 1987 PTD 52

  Sections 3 and 4 Wealth Tax Rules, 1985, R8 (1) and (3) Real Estate Property Wealth Tax Officer's Opinion, From Assessing the Very Content Diagnostic Officer to Assessing the Market Value of a Propert…

• I.T.A. NO. 1514/KB OF 1982-83, DECIDED ON 28TH AUGUST, 1986. v. I.T.A. NO. 1514/KB OF 1982-83, DECIDED ON 28TH AUGUST, 1986. 1987 PTD 57

  Words \ termination \ and \ suspended are not the same meaning Words dismissal means termination of service due to any discipline and it is a stigma or disqualification of the employee due to old age …

• I.T. A. NO. 926/KB OF 1982-83, DECIDED ON 22ND DECEMBER,1985. v. I.T. A. NO. 926/KB OF 1982-83, DECIDED ON 22ND DECEMBER,1985. 1987 PTD 66

  Sections 12 (7) and 156 of the Central Board of Revenue Circular 8R0 750 (1) / 79, dated 23 8, 1979, approving the petition of the Commission on Income Tax, which was held, Could not get in the way by…

• I.T.A NO. 2650/LB OF 1985-86, DECIDED ON 28TH SEPTEMBER, 1986. v. I.T.A NO. 2650/LB OF 1985-86, DECIDED ON 28TH SEPTEMBER, 1986. 1987 PTD 71

  Section 59 (1) and First Schedule, Part III Income Tax Appellate Tribunal Rules, 1981, R 12 Appeal procedure and technical error in filing an appeal does not affect while sending copies of appeal memo…

• I.TA. NO. 377/ KB OF 1982-83, DECIDED ON 28TH SEPTEMBER, 1986. v. I.TA. NO. 377/ KB OF 1982-83, DECIDED ON 28TH SEPTEMBER, 1986. 1987 PTD 79

  Section 4 (3) (1) income from the trustee does not apply solely to charitable purposes for which it was set up, nor does it, in proportion, state the trust for charitable purposes. Income is applicabl…

• I. T. A. NO. 573/ KB OF 1983-84, DECIDED ON 10TH NOVEMBER, 1986. v. I. T. A. NO. 573/ KB OF 1983-84, DECIDED ON 10TH NOVEMBER, 1986. 1987 PTD 89

  Section A 45 Once the provisions of the Act 45 Act, the case of a 5 person is not covered which is the basis of the return, on account of the total income returned, not exceeding the maximum amount. B…

• M.A. NO. 26/KB OF 1985-86 AND I.-T.A. NO. 251/KB OF 1984-1985, DECIDED ON 20TH OCTOBER, 1986. v. M.A. NO. 26/KB OF 1985-86 AND I.-T.A. NO. 251/KB OF 1984-1985, DECIDED ON 20TH OCTOBER, 1986. 1987 PTD 92

  Section 59 and As? Assisi, who obtained the export permit for rice, claimed that they sold it to a corporation income tax officer under an agreement, dismissing the assessee's claim based on available…

• I.T.A. NO. 563/KB OF 1979-80 AND I.T.A. NO. 603/KB OF 1983-84, DECIDED ON 4TH SEPTEMBER, 1986. v. I.T.A. NO. 563/KB OF 1979-80 AND I.T.A. NO. 603/KB OF 1983-84, DECIDED ON 4TH SEPTEMBER, 1986. 1987 PTD 105

  Section 26 (a) of the Partnership Act (IX of 1932), section 30, does not doubt that the existence of the firm is irrelevant due to the lack of books of accounts applied for registration of the Income …

• S.T.AS. NOS. 3/KB AND 4/KB OF 1983-84, DECIDED ON 24TH SEPTEMBER, 1986. v. S.T.AS. NOS. 3/KB AND 4/KB OF 1983-84, DECIDED ON 24TH SEPTEMBER, 1986. 1987 PTD 112

  Section 12 CBR Circular No. 16 (10) TT Section T / 76, dated 30 8 1978 and Circular No. 2 (4) / ST / 81, dated 15 3 1981 carrying on ship business. The customs does not pay tax on the stage nor does a…

• I.T.AS. NOS. 1329/KB OF 1982-83 AND I.T.A. NO. 359/KB OF 1984-85, DECIDED ON 17TH SEPTEMBER, 1980. v. I.T.AS. NOS. 1329/KB OF 1982-83 AND I.T.A. NO. 359/KB OF 1984-85, DECIDED ON 17TH SEPTEMBER, 1980. 1987 PTD 116

  Sec 18, 20, 23, 39, 40 and 107 Third Schedule to Income Tax Rules, 1982, RR 8 (8) (b) and 5 CBR Circular Letter No. 1 (40) IT 1/79 Dated 5 2 1983 The deduction tax credit shows that the income tax off…

• S.T.AS. NOS. 32/KB TO 35/KB OF 1982?83, DECIDED ON 28TH AUGUST, 1986. v. S.T.AS. NOS. 32/KB TO 35/KB OF 1982?83, DECIDED ON 28TH AUGUST, 1986. 1987 PTD 121

  Sections 2 (12) and 27 (1) Sales Tax Gas Consumption Estimator buys gas locally and uses it to terminate the ship, and sales on gas use by the vessel Brake Lux Officer. Does not allow tax, but 2/3 cla…

• I.T.AS. NOS. 227/KB AND 290/KB OF 1983-84, DECIDED ON 30TT, AUGUST, 1986. v. I.T.AS. NOS. 227/KB AND 290/KB OF 1983-84, DECIDED ON 30TT, AUGUST, 1986. 1987 PTD 125

  Section 10 and 29 (2), Third Schedule, R 7 Capital Asset Office Equipment, Furniture and Motor Vehicles Fair Market Price The Income Tax Officer observed that the value of the asset was sold at a much…

• I.T.AS. NOS. 258(1-B) TO 261(1-B) AND 264(1-B) OF 1985-86, DECIDED ON 31ST AUGUST, 1986. v. I.T.AS. NOS. 258(1-B) TO 261(1-B) AND 264(1-B) OF 1985-86, DECIDED ON 31ST AUGUST, 1986. 1987 PTD 129

  Sections 59, 62, & 65 & 85 85 Assessment Self Assessment Additional Assessment The income of an Assessment which is required by law in writing to be examined by order, Written Demand and IT In the abs…

• I.T.A. NO. 342/KB OF 1981-82, DECIDED ON 27TH APRIL, 1985. v. I.T.A. NO. 342/KB OF 1981-82, DECIDED ON 27TH APRIL, 1985. 1987 PTD 138

  Sections 2 (12) (i), 15, 27 and 43 ital capital assets in Definition, an investment company, dealing in shares, stocks and shares as a stock in trade, such as stocks and share capital. Asset propertie…

• I.T.A. NO. 471/IB/80-81, DECIDED ON 12TH OCTOBER, 1986. v. I.T.A. NO. 471/IB/80-81, DECIDED ON 12TH OCTOBER, 1986. 1987 PTD 146

  Article 64 [as amended by the Finance Ordinance (XII of 1982]] the object of the amendment…

• S.T.AS NO. 13/113 OF 1983-84 AND S.T.AS NOS. 1/IB TO 3/113 OF 1984-85, v. S.T.AS NO. 13/113 OF 1983-84 AND S.T.AS NOS. 1/IB TO 3/113 OF 1984-85, 1987 PTD 252

  Section 10 (3) Notice Number Section R121 (1) / 70, dated 29 6 1970, Item No. 2 CBR Circular No. 11, dated 27 6 1951 Notification No. Section RO 9, dated 27 6 1951 from Sales Tax Notice. Exception tha…

• I.T.AS. NOS. 1942 TO 1944/LB OF 1982-83, DECIDED ON 4TH OCTOBER,1986. v. I.T.AS. NOS. 1942 TO 1944/LB OF 1982-83, DECIDED ON 4TH OCTOBER,1986. 1987 PTD 256

  Section 14 (3), defines [as expressed by the Finance Act (1961 the Legislature of 1961] the expression for the Minister of Finance for the year 19681, ses diagnostic income for the personal use of mem…

• I. T. A. NO. 438/ KB OF 1983-84, DECIDED ON 25TH NOVEMBER, 1986. v. I. T. A. NO. 438/ KB OF 1983-84, DECIDED ON 25TH NOVEMBER, 1986. 1987 PTD 267

  Section 32 Assisi adopted two methods of valuation of its stock, one for bank purposes for over draft purposes and the other for purposes of the Income-tax Officer who found the Assissee's explanation…

• I. T. AS. NOS. 1168 TO 1176/ KB OF 1982-83, DECIDED ON 8TH NOVEMBER, 1984. v. I. T. AS. NOS. 1168 TO 1176/ KB OF 1982-83, DECIDED ON 8TH NOVEMBER, 1984. 1987 PTD 273

  Section 131 Former reviewer was not present at the time of assessment due to the corrupt service of the notice where the Assisi's tile was the case that no notice was ever taken on it, naturally he wa…

• I. T. AS. NOS. 1404 TO 1407/KB OF 1984-85, DECIDED ON 15TH FEBRUARY, 1987. v. I. T. AS. NOS. 1404 TO 1407/KB OF 1984-85, DECIDED ON 15TH FEBRUARY, 1987. 1987 PTD 279

  Sections 166 (d) (b) (2), 2 (7) and 134 sections 166 (d) and (b) apply to the Word / Assessment of Re-review and evaluation of additional assessments, including those for Section 166 (d). The source m…

• MISCELLANEOUS APPLICATIONS NOS. 1(IB), 2(IB) AND 3(IB) OF 1986-87, DECIDED ON 7TH FEBRUARY, 1987. v. MISCELLANEOUS APPLICATIONS NOS. 1(IB), 2(IB) AND 3(IB) OF 1986-87, DECIDED ON 7TH FEBRUARY, 1987. 1987 PTD 293

  Sections 13, 7 and 46 of the Wealth Tax Rules, 1963, R8 Central Board of Revenue Circular No. 8 (11) / WT / IT 6/79, dated 18 2 1980 The use of property valuation by the executive The rules made in th…

• I. T. AS. NOS. 2133/ KB AND 2398/ KB OF 1984-85, DECIDED ON 14TH FEBRUARY, 1987. v. I. T. AS. NOS. 2133/ KB AND 2398/ KB OF 1984-85, DECIDED ON 14TH FEBRUARY, 1987. 1987 PTD 300

  Sections 13 and 7 Reasonable Income To determine whether an investor's income is an income, it was the opinion of the assessing officer's tile that was the material opinion of the appraisal officer. H…

• I.T.AS. NOS. 458 AND 459/KB OF 1981-83 DECIDED ON 30TH OCTOBER, 1985. v. I.T.AS. NOS. 458 AND 459/KB OF 1981-83 DECIDED ON 30TH OCTOBER, 1985. 1987 PTD 311

  Section 10 and First Schedule, Part III Finance Ordinance (XXV of 1980), Section 6 (51 (c) charge levy which is placed in the Tribunal in proportion to the Commissioner Income Tax (appeal). 40 Taxes o…

• I.T. AS. NOS. 26(IB) TO 30(IB) OF 1985-86, DECIDED ON 6TH JANUARY, 1987. v. I.T. AS. NOS. 26(IB) TO 30(IB) OF 1985-86, DECIDED ON 6TH JANUARY, 1987. 1987 PTD 314

  Notice issued under Section 6 56, & 56 and Inter 65 Evaluation Section & 56 and 65 65 Evaluation Section 66 has no legal consequence. However, for the current year, only less than 5 under 65 notices c…

• I.T. AS. NOS. 281(IB) AND 334(IB) OF 1985-86, DECIDED ON 27TH JANUARY, 1987. v. I.T. AS. NOS. 281(IB) AND 334(IB) OF 1985-86, DECIDED ON 27TH JANUARY, 1987. 1987 PTD 319

  Section 134 (3) (4), 59 (1) and 65 Self-Diagnostic Scheme Appraisal Applicable to Applicants Appeal to Tribunal After a Day Delay of Delays Under the 65 Appeal Limit Satisfaction is essential. Explain…

• I.T.A. NO. 343(IB) OF 1985-86, DECIDED ON 16TH DECEMBER, 1986. v. I.T.A. NO. 343(IB) OF 1985-86, DECIDED ON 16TH DECEMBER, 1986. 1987 PTD 322

  Sections 59 (1) and 65 (4) of the Central Board of Revenue, Letter No. C1 (3) / IT IV / 81 dated 26 1 1981 Self-Assessment Scheme Retired in 1980 1981 under the Return Section filed under the Self-Ass…

• I.T. AS. NOS. 136 TO 143/IB OF 1985-86, DECIDED ON 17TH NOVEMBER, 1986. v. I.T. AS. NOS. 136 TO 143/IB OF 1985-86, DECIDED ON 17TH NOVEMBER, 1986. 1987 PTD 325

  The S61 Income Tax Officer made the pre-assessment assessment parties for admission to the order sheet dated 12 12 1984 on the same date, but in his own written view, instead of 12 12 1984, the date o…

• I.T. AS. NOS. 250 TO 252 (I. B.) OF 1985-86, DECIDED ON 29TH OCTOBER, 1986. v. I.T. AS. NOS. 250 TO 252 (I. B.) OF 1985-86, DECIDED ON 29TH OCTOBER, 1986. 1987 PTD 329

  Accepting all the provisions of Sections 104 and 87 of Section 104 requires that the amount of tax payable by the Assessee be determined along with the refund amount by the Assisi where a substantial …

• I.T.AS. NOS. 341 AND 342 (IB)/1985-86, DECIDED ON 19TH JANUARY, 1987. v. I.T.AS. NOS. 341 AND 342 (IB)/1985-86, DECIDED ON 19TH JANUARY, 1987. 1987 PTD 335

  Sections 22 (a), (4a) and 23 (2) of the Civil Procedure Code (v. 1908), OV, R17 Service of Notices held by the Income Tax Officer prior to service, infection, invalidate the service Was given. Lawsuit…

• I.T. A. NO. 3919/LB OF 1984-85 HEARD ON 1ST OCTOBER, 1986. v. I.T. A. NO. 3919/LB OF 1984-85 HEARD ON 1ST OCTOBER, 1986. 1987 PTD 341

  Failure to submit a statement of wealth under Sections 108 (a), 58 (2), 55 and 63 of section 58 (2), resulted in the imposition of a penalty under section 108 (a) 1986 PTD (Trib) 190 Gay]…

• I.T.AS. NOS. 1516-A TO 1518/KB OF 1982-1983, DECIDED ON 11TH JANUARY, 1986. v. I.T.AS. NOS. 1516-A TO 1518/KB OF 1982-1983, DECIDED ON 11TH JANUARY, 1986. 1987 PTD 347

  Section 10 and Schedule I Part III A and Section 54 Surcharge Non-Resident Estimation of Profit and Interest Income Capital Tax Payment Tax Payment is the current obligation where non-resident tax is …

• I.T.AS. NOS. 445 TO 447 (IB) OF 1986?87, DECIDED ON 18TH FEBRUARY, 1987. v. I.T.AS. NOS. 445 TO 447 (IB) OF 1986?87, DECIDED ON 18TH FEBRUARY, 1987. 1987 PTD 362

  Section 14 and Schedule II, Part I, Item 119 Notice No. Section RO 547 (1) / 79, amended Section R600 (1) / 83 in Dated 28 6 1979, dated 11 6 1983 Income Waiver, Collection Whether claiming to be invo…

• I . T . A . NO. 1528/LB/ 1985-86, DECIDED ON 4TH SEPTEMBER, 1986. v. I . T . A . NO. 1528/LB/ 1985-86, DECIDED ON 4TH SEPTEMBER, 1986. 1987 PTD 367

  Section 33 Appeal Income Tax Ordinance (1979) Must be decided on merit during the earlier parts of proceedings against the Appellant…

• I.T.AS. NOS. 366 TO 368/KB OF 1983-84 AND M.A.NOS. 15 TO 17/KB OF 1986-87 v. I.T.AS. NOS. 366 TO 368/KB OF 1983-84 AND M.A.NOS. 15 TO 17/KB OF 1986-87 1987 PTD 369

  Provisions & 73 & (25 (c)) forecast the predecessor and the successor to estimate the income in relation to the income year in which the successor is to be successor to the date of succession and to t…

• I.T.A. NO.365 (PH) OF 1986-87, DECIDED ON 4TH MARCH, 1987. v. I.T.A. NO.365 (PH) OF 1986-87, DECIDED ON 4TH MARCH, 1987. 1987 PTD 388

  Section (69 ()) (a) Clarification of Income Claiming income as a partner of the same firm of husband and wife, irrespective of the fact that the wife's own independent income was also legal.…

• I.T.AS. NOS. 1297 TO 1300/KB OF 1982-83; I;T.A. NO. 1335/KB OF 1982-83, v. I.T.AS. NOS. 1297 TO 1300/KB OF 1982-83; I;T.A. NO. 1335/KB OF 1982-83, 1987 PTD 389

  Section 23 Appeal Commissioner of Income Tax (Appeal) allows expenditure keeping in view of the appellant's past record and orders the removal of the adbuck through the lowback, which the appellant, t…

• I.T.AS. NOS. 390 TO 392(PB) OF 1980-81, DECIDED ON 7TH MARCH, 1987. v. I.T.AS. NOS. 390 TO 392(PB) OF 1980-81, DECIDED ON 7TH MARCH, 1987. 1987 PTD 402

  Section 13 Assisi, a maker of M section bars, is out of service and is in the business of selling steel sheets and more. The purchase and sale was completely certain and verifiable. The stock register…

• I.T.AS. NOS.2749(LB), 2750(LB), 2751(LB) OF 1984-85, DECIDED ON 22ND MARCH, 1987. v. I.T.AS. NOS.2749(LB), 2750(LB), 2751(LB) OF 1984-85, DECIDED ON 22ND MARCH, 1987. 1987 PTD 424

  Sections 132 and 13 (2) set aside the re-evaluation words aside, leaving the definition and meaning aside, the evaluation is not reduced to anything, in other words a review for all purposes. The seco…

• I.T.AS. NOS. 3635-A, 3634, 3635-B OF 1979-80 AND I.T.A. NO.2212 OF 1981-82, v. I.T.AS. NOS. 3635-A, 3634, 3635-B OF 1979-80 AND I.T.A. NO.2212 OF 1981-82, 1987 PTD 427

  Section 10 (2) (xviii) Income Tax Ordinance (XXXI of 1979), Section 23 (1) (xviii) Taxes and fees are paid to the son of an employee as tuition fees. Went abroad to study technology and was employed b…

• I.T.A. NO. 47(PB) OF 1981-82, DECIDED ON 18TH MARCH, 1987. v. I.T.A. NO. 47(PB) OF 1981-82, DECIDED ON 18TH MARCH, 1987. 1987 PTD 437

  Section (()) (vi) Compensation to the Ministers and other honorable words in full meaning that the allowance, which has no alliance with the duties of a Minister, is attracted to the provisions of sec…

• I.T.AS NOS. 2939 TO 2945/LB AND 3697 TO 3703/LB OF 1984-85, DECIDED ON 31ST MARCH, 1987. v. I.T.AS NOS. 2939 TO 2945/LB AND 3697 TO 3703/LB OF 1984-85, DECIDED ON 31ST MARCH, 1987. 1987 PTD 441

  Sections 28 (1A) and 34 Income Tax Ordinance (1979) SS 4 \ 119, 65 and 186 Earnings to be concealed or misrepresented Re-evaluation of assessment under its income assessment Evaluation Year 1976 77 Ra…

• I.T.AS. NOS. 786-A/KB, 787/KB, 788/KB AND 789/KB OF 1983-84, v. I.T.AS. NOS. 786-A/KB, 787/KB, 788/KB AND 789/KB OF 1983-84, 1987 PTD 475

  Section & 35 and loss loss Advantages of business loss Business or career income when an assessee maintains a loss in any of the assessment years under the income of a business or profession and this …

• I.T.A. NO. 1696/KB OF 1982-83, DECIDED ON 17TH JULY, 1986, AND 6TH MAY, 1987. v. I.T.A. NO. 1696/KB OF 1982-83, DECIDED ON 17TH JULY, 1986, AND 6TH MAY, 1987. 1987 PTD 506

  Sections 18A, 35, 29 and 30 are considered the interpretation and application of additional taxes, additional taxes, a part and parcel of the regular tax, and a brief summarized submission of order co…

• I.T.A. NO. 2818/LB OF 1985-86, DECIDED ON 7TH MAY, 1987 v. I.T.A. NO. 2818/LB OF 1985-86, DECIDED ON 7TH MAY, 1987 1987 PTD 521

  Sections 138 (2) (a) (b), 132 and 129 Appeal and Review Appeal before the time limit for filing an appeal before the AAC or when an appeal is pending before the AAC bar is formed So the Commissioner w…

• I.T.A. NO. 4274/LB OF 1985-86, DECIDED ON 7TH MAY, 1987. v. I.T.A. NO. 4274/LB OF 1985-86, DECIDED ON 7TH MAY, 1987. 1987 PTD 523

  Section 35 Loss of distinction between such business or profession The business of the Assisi was still closed and it did not temporarily close it, nor was the Assisi disabled, loss of any such Assisi…

• I.T.AS. NOS. 408 AND 409 (IB) OF 1985-86, DECIDED ON 29TH APRIL, 1987. v. I.T.AS. NOS. 408 AND 409 (IB) OF 1985-86, DECIDED ON 29TH APRIL, 1987. 1987 PTD 526

  The assessment in respect of section 166 (2) (G, 66 6 2 (2) \ charge year 1975 76 and l976 77 was done initially before the implementation of the 1979 Return Ordinance in relation to charge years 1975…

• I.T.A. NO. 173/LB OF 1986-87, DECIDED ON 13TH MAY, 1987. v. I.T.A. NO. 173/LB OF 1986-87, DECIDED ON 13TH MAY, 1987. 1987 PTD 534

  R34 Civil Procedure Code (v. 1908), O VI, R 15 Information from a solicitor representing a reviewer's representative from the stage of the overseas reviewer's officers and information from a lawyer wh…

• I.T.A\'S. NOS. 121, 122, 124 TO 127, 157, 158, 102 TO 105, 144 AND 145/KB OF 1982-83, v. I.T.A\'S. NOS. 121, 122, 124 TO 127, 157, 158, 102 TO 105, 144 AND 145/KB OF 1982-83, 1987 PTD 539

  Section 65, & 62 and As 63 The Assessing Officer is required to make an assessment under section 62 62 or under 63 as the case may be and if he does so, authorize him to reopen under the maintenance o…

• MISCELLANEOUS APPLICATION (STAY) NO.63/LP OF 1986-87, DECIDED ON 13TH MAY, 1987. v. MISCELLANEOUS APPLICATION (STAY) NO.63/LP OF 1986-87, DECIDED ON 13TH MAY, 1987. 1987 PTD 555

  Sections 135 (9) and 136 (5) and (7) of the Civil Procedure Code (v. 1908), A XLI, R 5 High Court jurisdiction and liability of appellate tribunal tax, appeal of the tribunal reference to the effect o…

• I.T.A. NO.4271/LB OF 1985-86, DECIDED ON 15TH DECEMBER, 1986. v. I.T.A. NO.4271/LB OF 1985-86, DECIDED ON 15TH DECEMBER, 1986. 1987 PTD 561

  Section 59 Self-Assessment Scheme (1984 1985), Para 6 (C) Scheme Requirements Claim exemption under paragraph 6 (c) of the Partnership. Compare the earnings of the remaining individual of such firm wi…

• I.T.A. NO.818/PB OF 1981-82, HEARD ON 4TH FEBRUARY. 1985. v. I.T.A. NO.818/PB OF 1981-82, HEARD ON 4TH FEBRUARY. 1985. 1987 PTD 563

  Section 66 Inquiries regarding the Law of the Assistant Commissioner inspecting the Income Tax Officer's order rules. For all purposes of the ordinance, such assessment is the assessment of the releva…

• I.T.AS. NOS.1232/KB AND 1233/KB OF 1983-84, DECIDED ON 30TH JUNE, 1987. v. I.T.AS. NOS.1232/KB AND 1233/KB OF 1983-84, DECIDED ON 30TH JUNE, 1987. 1987 PTD 580

  Section 23 Workers Welfare Fund Ordinance (XXXVI of 1971), Income Tax Officer requires Section 4 to pass an order under Workers' Welfare Fund Ordinance 1971, at the time of assessment under section 23…

• I.T.A. NO.1818/KB OF 1984-85, DECIDED ON 24TH MARCH, 1987. v. I.T.A. NO.1818/KB OF 1984-85, DECIDED ON 24TH MARCH, 1987. 1987 PTD 587

  Section 32 has been accepting the department specific method;…

• I.T ANO.3290/L.B OF 1984-85, DECIDED ON 12TH MAY, 1987. v. I.T ANO.3290/L.B OF 1984-85, DECIDED ON 12TH MAY, 1987. 1987 PTD 613

  Section 22, 30, and First Schedule Part I, Para C and Part II of Part A (2) (e) Assessment, a public limited company that receives revenue from various sources such as agency commission office allowan…

• I.T.A. NO. 2128/LB OF 1955-86, DECIDED ON 4TH JULY, 1987. v. I.T.A. NO. 2128/LB OF 1955-86, DECIDED ON 4TH JULY, 1987. 1987 PTD 623

  Sections 23, 20, 31 and 16 (2) (a) Interest on Debt When, for qualified investment, types of salary, property and meeting fees, income is obtained only from a loan on which interest has been paid. Ass…

• I.T. A S. NOS. 922 TO 925/ KB OF 1983-84, DECIDED ON 4TH JULY, 1987 v. I.T. A S. NOS. 922 TO 925/ KB OF 1983-84, DECIDED ON 4TH JULY, 1987 1987 PTD 627

  23 (), the officer assessing the requirements of the previous review, for the date on which he issued a notice to investigate the matter on which he was required to make an order under section 23 (4).…

• I.T.A. NO. 62O3/ LB OF 1985-86 DECIDED ON 6TH JULY, 1987. v. I.T.A. NO. 62O3/ LB OF 1985-86 DECIDED ON 6TH JULY, 1987. 1987 PTD 632

  Sections 55 and 2 (41) of the Income Tax Rules, 1982, R-190 signatures require the signature on the place provided in the pro forma return, the importance of the voluntary return by the assessee and i…

• I.T.A. NO. 507/IB OF 1985-86, DECIDED ON 3RD AUGUST, 1987. v. I.T.A. NO. 507/IB OF 1985-86, DECIDED ON 3RD AUGUST, 1987. 1987 PTD 636

  Section 2 () ?, 55, 59 59, and the return filed by the return deed is invalid because of any asset error to sign any asset. Under the Self Assessment Scheme the relevant charge year assessment was pro…

• I.T.A. NO.1617/ KB OF 1982-83, DECIDED ON 4TH JULY, 1987. v. I.T.A. NO.1617/ KB OF 1982-83, DECIDED ON 4TH JULY, 1987. 1987 PTD 638

  Section 63 The Best Decision Assessment Officer has to prepare the basis for when estimators reject business results and estimate sales. The SCCC cases were not contested, which relied on the declared…

• I.T. A NO.1410/ KB OF 1982-83, HEARD ON 5TH JULY, 1987. v. I.T. A NO.1410/ KB OF 1982-83, HEARD ON 5TH JULY, 1987. 1987 PTD 640

  Section 63 hearing notices reviewed for 29 3 1982, no one appeared at his office instead of proceeding to the Income Tax Officer on due date, decided to inquire through his inspector and then 29 198. …

• I.T.AS. NOS. 68/PB, 69/PB AND 57/PB OF 1985-86, DECIDED ON 28TH JULY, 1987. v. I.T.AS. NOS. 68/PB, 69/PB AND 57/PB OF 1985-86, DECIDED ON 28TH JULY, 1987. 1987 PTD 641

  Section 107 (1) Tax credit for machinery, plant replacement, balance and modernization Understanding the meaning and significance of any amount in the purchase of plant and machinery used in section 1…

• I.T.AS. NOS. 5794/LB AND 6196/LB OF 1986-87, DECIDED ON 20TH AUGUST, 1987. v. I.T.AS. NOS. 5794/LB AND 6196/LB OF 1986-87, DECIDED ON 20TH AUGUST, 1987. 1987 PTD 646

  Approval of evaluation of sections 62, 63, 64 and 65 Advanced information about tax laws in such cases]…

• I.T.A. NO.996/ KB OF 1983-84, DECIDED ON 8TH JULY, 1987. v. I.T.A. NO.996/ KB OF 1983-84, DECIDED ON 8TH JULY, 1987. 1987 PTD 649

  Schedule II, Items 98, Cls 38 and 39 [Before the 1985 edit] Word \ Components \ Meaning Tractor Trolley Preparation Exemption \ Taxes Tractor Trolley is complete in itself and is not a tractor compone…

• I.T.AS. NOS. 1022/KB AND 1023/KB OF 1982-83, DECIDED ON 5TH JULY, 1987. v. I.T.AS. NOS. 1022/KB AND 1023/KB OF 1982-83, DECIDED ON 5TH JULY, 1987. 1987 PTD 653

  Article 62 Unanimous Assessment, Needs Uniform Assessment is a contract that not only has an officer and acceptance, but is also a consideration where the Assessment has agreed to maximize income with…

• I .T. AS. NOS. 1637 TO 1639 AND 6182/LB OF 198H-AD, DECIDED ON 20TH AUGUST, 1987. v. I .T. AS. NOS. 1637 TO 1639 AND 6182/LB OF 198H-AD, DECIDED ON 20TH AUGUST, 1987. 1987 PTD 657

  SS 65 and 155 Notice Assessment Year 1979 80 Record stating that the Income Tax Officer had sought the approval of the IAC through his letter dated April 6, 1981 but his notice was taken on April 25, …

• I . I. A. NO. 1289/ KB OF 1978-79, DECIDED ON 23RD FEBRUARY, 1980. v. I . I. A. NO. 1289/ KB OF 1978-79, DECIDED ON 23RD FEBRUARY, 1980. 1987 PTD 665

  Article 26, a drastic change to the natural justice registration renewal constitution, through the principles, the application of the old company from which none of the partners expressed doubts about…

• I . T . A . NO.572/ KB OF 1983-84, DECIDED ON 15TH MARCH, 1987. v. I . T . A . NO.572/ KB OF 1983-84, DECIDED ON 15TH MARCH, 1987. 1987 PTD 668

  Section 25 (c) claims as to the cost of delivering gratuity, whether such supply shall determine the liability of the employees for the claim whether the claim will be a mere supply, plus any amount W…

• I.T.AS. NOS. 1315/KB TO 1318/KB, 100/KB, 404/KB AND 101/KB OF 1980-81 v. I.T.AS. NOS. 1315/KB TO 1318/KB, 100/KB, 404/KB AND 101/KB OF 1980-81 1987 PTD 671

  Section (33 ()) of the appeal of the appellate tribunal tribunal in which the order of separation of assessments is final and binding on the courts under this assessment year and is subject to the ord…

• N.W.F.P. FOREST DEVELOPMENT CORPORATION, PESHAWAR v. I.T.O. COMPANIES CIRCLE-I, PESHAWAR 1987 PTD 697

  Shadow II, C1 120A Assesee, a corporate entity that is exclusively owned by the provincial government, is exempt from the sale of timber excluding tax due to any such physical income, plus interest in…

• MUHAMMAD SIDDIQUE v. I.T.O., CIRCLE-A, ABBOTTABAD 1987 PTD 701

  Service for the issuance of two notices simultaneously under section 66 and Notice?, and the second notice under section 61 under, may be followed by the appropriate notice under section 61 61, but co…

• I.T.A. NO. 1567/KB OF 1983-84, DECIDED ON 15TH SEPTEMBER, 1987. v. I.T.A. NO. 1567/KB OF 1983-84, DECIDED ON 15TH SEPTEMBER, 1987. 1987 PTD 715

  Eligibility reduction provisions 91, 129, 132, 134 and 135 assessed the reduction of fines for refusing to seek a fines order simply because no showcase notice was issued or tax receipt was issued. An…

• I.T.A. NO. 905/ KB OF 1983-84, DECIDED ON 13TH SEPTEMBER, 1987. v. I.T.A. NO. 905/ KB OF 1983-84, DECIDED ON 13TH SEPTEMBER, 1987. 1987 PTD 720

  Section Property Transfer \ Sale \ and \ License \ Distribution…

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