Income Tax Appellate Tribunal Pakistan — Judgments of 1991

49 reported judgments of the Income Tax Appellate Tribunal Pakistan from 1991.

• I.TA. NO.83/HQ OF 1990-91, DECIDED ON 30TH AUGUST, 1990. v. I.TA. NO.83/HQ OF 1990-91, DECIDED ON 30TH AUGUST, 1990. 1991 PTD 4

  The decision which the court has brought to this issue has been decided by the CBR Circular No. 13, paragraph 6 (a) last impression of section 65 and 156 1986, the income estimates in paragraph 6 (a),…

• I.TAS. NOS.2475/LB, 2412/LB AND 2413/LB OF 1985-86, DECIDED ON 30TH APRIL, 1990. v. I.TAS. NOS.2475/LB, 2412/LB AND 2413/LB OF 1985-86, DECIDED ON 30TH APRIL, 1990. 1991 PTD 8

  Section 10 shall be payable by the Income Tax and Assessment Company as the income received for the purpose of surcharge was kept under section 107 plant and machinery installation charges, not includ…

• I.T.AS. NOS.563/IB AND 577/IB OF 1987-88, DECIDED ON 14TH MAY, 1990. v. I.T.AS. NOS.563/IB AND 577/IB OF 1987-88, DECIDED ON 14TH MAY, 1990. 1991 PTD 16

  At the hearing of the Section 134 Appeal Authority, the Appeal Estoppel ground was not discussed at the stage of the first appeal so that such conduct of the Assisi had constituted an express stoppel …

• I.T.A. NO. 70/HQB OF 1989-90, DECIDED ON 29TH OCTOBER, 1990. v. I.T.A. NO. 70/HQB OF 1989-90, DECIDED ON 29TH OCTOBER, 1990. 1991 PTD 26

  Section 65 (3), Proviso [as amended by the Finance Ordinance (XII Amendment of 1982) and the Finance Act (VII of 1987)], the Income Tax Officer may issue notices from July 1, 1987, under Section 65 (1…

• LTAS. NOS.325(PB) TO 329(PB) OF 1987-88 AND 92(PB) OF 1988-89, DECIDED ON 7TH MAY, 1990. v. LTAS. NOS.325(PB) TO 329(PB) OF 1987-88 AND 92(PB) OF 1988-89, DECIDED ON 7TH MAY, 1990. 1991 PTD 30

  Sections 11 and 9 determine the total income in respect of Section 11 of Section 11 as resident, whenever an Income-tax Officer is faced with such a situation, he / she must first determine the income…

• W.TAS. NOS.1742/HQ, 1743/HQ AND 1744/HQ OF 1989-90, HEARD ON 14TH NOVEMBER, 1990. v. W.TAS. NOS.1742/HQ, 1743/HQ AND 1744/HQ OF 1989-90, HEARD ON 14TH NOVEMBER, 1990. 1991 PTD 135

  Section 5 (1) (xv) (i) and (ii) CBR Circular NO IT J (42) / 85, dated 22 August 1985 Exemption in respect of assets created, brought or received abroad Assets can be given either for the first time in…

• I.T.A. NO.250/HQ OF 1990-91, DECIDED ON 17TH NOVEMBER, 1990. v. I.T.A. NO.250/HQ OF 1990-91, DECIDED ON 17TH NOVEMBER, 1990. 1991 PTD 210

  Section 59 Self-Assessment Scheme (1986 87), Circular No. 136 of Paris I and II CBR Letter No. C No.1 of 1986 1986 (25) / 86 dated 29 7 1986 Notwithstanding reasonable opportunity Failed to submit a c…

• INA. NO.1767/KB OF 1986-87, DECIDED ON 12TH SEPTEMBER, 1990. v. INA. NO.1767/KB OF 1986-87, DECIDED ON 12TH SEPTEMBER, 1990. 1991 PTD 226

  Section 65 Re-review When the legal and valid re-review process begins, the original assessment will be absent.…

• LTA. NO.4/LB OF 199491, DECIDED ON 15TH SEPTEMBER, 1990. v. LTA. NO.4/LB OF 199491, DECIDED ON 15TH SEPTEMBER, 1990. 1991 PTD 294

  Filing a section 2 (7) evaluation process is equivalent to filing an evaluation order. The Section 65 Assessing Officer has already filed proceedings under Section 65, nor can any other notice be issu…

• I.TA. NO.88/LB OF 1987-88, DECIDED ON 31ST MARCH, 1988. v. I.TA. NO.88/LB OF 1987-88, DECIDED ON 31ST MARCH, 1988. 1991 PTD 299

  The request for a non-service test notice was not heard under appeal section 65 relating to the Income Tax Appellate Tribunal relating to Sections 134, 154 and 65. Appellate Tribunal refuses to allow …

• I.TA. NO.1218/LB OF 1988-89, DECIDED ON 7TH NOVEMBER, 1989. v. I.TA. NO.1218/LB OF 1988-89, DECIDED ON 7TH NOVEMBER, 1989. 1991 PTD 308

  Sections 55, 16 and: 59 Earnings Return Income from salary, announced by the doctor employed by a public hospital, receipts for the receipt of hospital fee shares in return for business or business co…

• I.TA. NOS.1384/LB TO 1386/LB OF 1983-84, DECIDED ON 29TH MAY, 1989.V v. I.TA. NOS.1384/LB TO 1386/LB OF 1983-84, DECIDED ON 29TH MAY, 1989. 1991 PTD 313

  Section 53 Income Tax Act (XI of 1922), section 18, prepayment of both payroll tax-related income payments shows that the law requires that machinery be taxed in order to reduce income tax Types of Ta…

• I.TA. NO.545/IB OF 1987-88, DECIDED ON 25TH JULY, 1990. v. I.TA. NO.545/IB OF 1987-88, DECIDED ON 25TH JULY, 1990. 1991 PTD 319

  Sections 57 and 111 were also allowed by the Department and the SCC to review returns, including hidden income, before the gross revenue was not disclosed by the sexting officer before the total retur…

• I.TA. NO.977/LB OF 1989-90, DECIDED ON 28TH JUNE, 1990. v. I.TA. NO.977/LB OF 1989-90, DECIDED ON 28TH JUNE, 1990. 1991 PTD 321

  The GP rate was applicable to the total receipts declared by the assessee in section 32 income, while the application of the NPRT was exempted by the Income Tax Appellate Tribunal Section 66 of the st…

• W.T.AS. NOS.4/KB TO 14/KB OF 1.986-87, DECIDED ON 17TH OCTOBER, 1990. v. W.T.AS. NOS.4/KB TO 14/KB OF 1.986-87, DECIDED ON 17TH OCTOBER, 1990. 1991 PTD 323

  The option of review by the Commissioner of the provisions of section 25 (1) and (2) of section 25 (2) is governed by section 25 (1) and the limitation period provided in section 25 (1) is included in…

• I.TAS. NOS.4080/LB AND 4081/LB OF 1986-87, DECIDED ON 6TH DECEMBER, 1990. v. I.TAS. NOS.4080/LB AND 4081/LB OF 1986-87, DECIDED ON 6TH DECEMBER, 1990. 1991 PTD 404

  Section 10 and First Schedule, Part II, Total A (1) (v) Super Tax Exemption Assissee, which proceeds from the sale of milk, loose milk, butter, cream and ghee, processing milk and storing it. I'm busy…

• I.TA. NO.54/HQ OF 1989-90, DECIDED ON 29TH JANUARY, 1991. v. I.TA. NO.54/HQ OF 1989-90, DECIDED ON 29TH JANUARY, 1991. 1991 PTD 408

  Section 24 (e) and third schedule dead office costs are non-residential appraisal rights, head office expenses are the costs of head office and apply to expenses related to executive and general expen…

• I.T.A. NO.90/LB OF 1990-91, DECIDED ON 15TH SEPTEMBER, 1990. v. I.T.A. NO.90/LB OF 1990-91, DECIDED ON 15TH SEPTEMBER, 1990. 1991 PTD 468

  Section 13 (l) (a) of the 13th Ordinance is substantially different from section 13 (1) (e). Bills payable and li suppliers will not be operated under head. Such costs in connection with business unde…

• I.TA. NO.445/HQ OF 1988-89, DECIDED ON 4TH FEBRUARY, 1991. v. I.TA. NO.445/HQ OF 1988-89, DECIDED ON 4TH FEBRUARY, 1991. 1991 PTD 518

  Article 19 and 63 CBR Circular No. 9 1987, Para 8 Income from Self-Assessment of Home Property Property What is the amount of technical error in the total income count when there is nothing to hide? W…

• I. T. AS. NOS. 92/LB, 93/LB, 147/LB AND 148/LB OF 1990-91, DECIDED ON 28TH NOVEMBER, 1990. v. I. T. AS. NOS. 92/LB, 93/LB, 147/LB AND 148/LB OF 1990-91, DECIDED ON 28TH NOVEMBER, 1990. 1991 PTD 531

  Section 134 Appeal Where the Assessee did not raise separate and specific grounds for profit and loss in each of the Memorandum Appeals, the Income Tax Appellate Tribunal refused to entertain them, ar…

• I.TA. NO.739/LB OF 1988-89, DECIDED ON 16TH DECEMBER, 1990. v. I.TA. NO.739/LB OF 1988-89, DECIDED ON 16TH DECEMBER, 1990. 1991 PTD 541

  The proceedings initiated by the issuance of notices under section 66 of section notice of termination by filing of proceedings are equivalent to any assessment, thereafter no further proceedings have…

• I.TAS. NOS. 1158(IB) AND 1159(IB) OF 1986-87, 11(IB), 12(IB),639(IB), 506-A(IB) TO 506-F(I$),V v. I.TAS. NOS. 1158(IB) AND 1159(IB) OF 1986-87, 11(IB), 12(IB),639(IB), 506-A(IB) TO 506-F(I$), 1991 PTD 583

  Rule 12 of the Income Tax Appellate Tribunal Rules 1981 is not mandatory but the directory is non-compliant when necessary as the above roll is a directory. The Tribunal may, at its discretion, assign…

• I.T.AS. NOS.307/LB OF 1989-90 AND 280/LB OF 1990-91, DECIDED ON 3RD JANUARY, 1991. v. I.T.AS. NOS.307/LB OF 1989-90 AND 280/LB OF 1990-91, DECIDED ON 3RD JANUARY, 1991. 1991 PTD 637

  Section 59 Self Assessment Scheme (7 19877) 88) The Assessee filed a return of income in compliance with the terms of the Self Assessment Scheme, excluding the issue of any Assisi on the pretext that …

• I.T.A. NO.110(IB) OF 1985-86, DECIDED ON 30TH APRIL, 1986. v. I.T.A. NO.110(IB) OF 1985-86, DECIDED ON 30TH APRIL, 1986. 1991 PTD 639

  Failure to file review documents under section 63, ?, & 62 and Where 63 where the order sheet entry was silently related to what documents were requested by the ITO. Reasonable parts 61 61 and As 62 w…

• I.TA. NOS. 145,157 AND 158/LB OF 1990-91, DECIDED ON 19TH DECEMBER, 1990. v. I.TA. NOS. 145,157 AND 158/LB OF 1990-91, DECIDED ON 19TH DECEMBER, 1990. 1991 PTD 643

  Section 66A A time to inspect the Assistant Commissioner of Income Tax, the extent and extent of which the Assistant Commissioner inspecting the Income Tax cannot exercise powers under Section 66A on …

• W.T.A. NO. 13 TO 15/LB OF 1990-91, DECIDED ON 23RD JANUARY, 1991. v. W.T.A. NO. 13 TO 15/LB OF 1990-91, DECIDED ON 23RD JANUARY, 1991. 1991 PTD 650

  Section 3 Wealth Tax Liability Under the contract of sale to Assisi, the land held under the contract to sell to Assisi, to enter the property for the purposes of the development plan, to acquire poss…

• I.T.A. NO.3569/LB OF 1983-84, DECIDED ON 24TH DECEMBER, 1990. v. I.T.A. NO.3569/LB OF 1983-84, DECIDED ON 24TH DECEMBER, 1990. 1991 PTD 669

  Section 62 Applicable gross profit rate The Income Tax Officer may deviate from the past date to apply a higher profit rate if he can identify unusual and unusual circumstances for doing so. So the Se…

• INCOME TAX APPEAL NO.508/LB OF 1989-90, DECIDED ON 10TH MARCH, 1990. v. INCOME TAX APPEAL NO.508/LB OF 1989-90, DECIDED ON 10TH MARCH, 1990. 1991 PTD 758

  The first schedule, Part I, was amended by paragraph (a) [as amended by the Finance Ordinance (XXVIII of 1984]] by the Finance Ordinance, 1984. That was the old schedule of tax rates. Canceled and pre…

• I.TA. NO. 222(IB) OF 1989-90. v. I.TA. NO. 222(IB) OF 1989-90. 1991 PTD 786

  Sections 27 and 2 (II), Second Schedule, Part I, Item 65 Constitution of Pakistan (1973), Fourth Schedule, Part I, Item 50 Entrepreneurship in the nature of commerce The determination of the role of c…

• I.T.A. NO. 554 (IB) OF 1988-89, DECIDED ON 13TH FEBRUARY 1991. v. I.T.A. NO. 554 (IB) OF 1988-89, DECIDED ON 13TH FEBRUARY 1991. 1991 PTD 802

  In the absence of section 13 (1) (a) books of account, no increase can be made under section 13 (1) (a) as the department assumes that the maintenance of accounts has been demanded.…

• I.TAS. NOS. 358/HQ AND 379/HQ OF 1990-91, DECIDED ON 30TH MARCH, 1991. v. I.TAS. NOS. 358/HQ AND 379/HQ OF 1990-91, DECIDED ON 30TH MARCH, 1991. 1991 PTD 804

  Sections 25, 3 and the Primable Income Tax Ordinance (1979 XXI) of Zakat and Usher Ordinance, 1980, with respect to deduction of zakat from taxable income, while the tax liability of an asset-specific…

• I.T.AS. NOS. 314(IB) AND 315(IB) OF 1988-89, DECIDED ON 15TH JANUARY, 1991. v. I.T.AS. NOS. 314(IB) AND 315(IB) OF 1988-89, DECIDED ON 15TH JANUARY, 1991. 1991 PTD 812

  Notes under section 56 and section 564 (6) of the Income Tax Officer if for any reason, the facts of issuing, serving and complying with the notice under section 56 cannot be listed in the order sheet…

• I.TAS. NOS.3270/LB, 3271/LB OF 1983-84 AND 200/LB OF 1990-91, DECIDED ON 17TH DECEMBER, 1990. v. I.TAS. NOS.3270/LB, 3271/LB OF 1983-84 AND 200/LB OF 1990-91, DECIDED ON 17TH DECEMBER, 1990. 1991 PTD 817

  Section 11 (1) (a) abroad cannot obtain admission to the Balance Sheet without actual remittances from abroad What is included in the total income under Section 11 (1) (a) Section 11 (1) (a)? Is incom…

• I.T.AS. NOS.509/LB TO 511/LB OF 1989-90, DECIDED ON 26TH FEBRUARY 1991. v. I.T.AS. NOS.509/LB TO 511/LB OF 1989-90, DECIDED ON 26TH FEBRUARY 1991. 1991 PTD 847

  Sections 65 (2), 63 and 59 (1) Self Assessment Scheme (1985 86), Para 6 (7) For detailed examination, the Self-Exemption Self-Assessment Scheme stipulates that these matters be reopened. Where return …

• W.TA. NO. 224/HQ OF 1990-91, DECIDED ON 16TH MAY, 1991. v. W.TA. NO. 224/HQ OF 1990-91, DECIDED ON 16TH MAY, 1991. 1991 PTD 875

  Section 23 (1), appeal tax liabilities were not excluded on the day that the appeal was filed before the tax commissioner (value tax) (appeal) but on the date of hearing of the appeal, no tax liabilit…

• W.T.AS. NOS. 198/HQ AND 200/HQ OF 1990?91, DECIDED ON 6TH JUNE 1991. v. W.T.AS. NOS. 198/HQ AND 200/HQ OF 1990?91, DECIDED ON 6TH JUNE 1991. 1991 PTD 884

  The jurisprudence of section 2 (e) property includes both tangible and immovable property and since the definition of assets described under section 2 (e) includes the property of every detail with ce…

• I.T.AS. NOS. 41/IB, 81/IB AND 84/IB OF 1988-89 AND 1155/IB TO 1157/IB OF 1986-87, v. I.T.AS. NOS. 41/IB, 81/IB AND 84/IB OF 1988-89 AND 1155/IB TO 1157/IB OF 1986-87, 1991 PTD 894

  Sections 23 (1), 24 (b) and 31, where any loss or loss in value of the foreign currency held by it or the conversion of the nature of the currency is to be suffered, if so Profit or loss will generall…

• I.TA. NO.341/KB OF 1986-87, DECIDED ON 4TH MAY, 1991. v. I.TA. NO.341/KB OF 1986-87, DECIDED ON 4TH MAY, 1991. 1991 PTD 917

  Section 15BB Where a reviewer was engaged in taxable and non-taxable activities and the matter of transferring goods from one unit to another, it would be considered that for the purpose of taxation a…

• INCOME TAX APPEALS NOS. 83(IB) AND 84(IB) OF 1989-90, DECIDED ON 14TH APRIL, 1991. v. INCOME TAX APPEALS NOS. 83(IB) AND 84(IB) OF 1989-90, DECIDED ON 14TH APRIL, 1991. 1991 PTD 937

  Second Schedule, Article 65 and Section 27 (2) (a) (ii) of the Constitution of Pakistan (1973), Fourth Schedule, item 50 SCC, which is a housewife, was assessed to be taxed on the income of her proper…

• INCOME TAX APPEALS NOS. 558(IB), 629(IB) AND 26(IB) OF 1988-89, 20(IB), 63(IB), v. INCOME TAX APPEALS NOS. 558(IB), 629(IB) AND 26(IB) OF 1988-89, 20(IB), 63(IB), 1991 PTD 946

  Section 134 (5) of the Wealth Tax Act (XV of 1963), Sections 244 and 26 of Section 134 (5), shall be used in the Income Tax Ordinance 1979, and sections 24 and 26 of the Wealth Tax Act 1963 are a dire…

• W.T.AS. NOS. 70(LB) TO 72(LB) OF 1983-84, W.T.AS. 47(LB) TO 49(LB) OF 1986-87 AND 59(LB) OF 1987-88, v. W.T.AS. NOS. 70(LB) TO 72(LB) OF 1983-84, W.T.AS. 47(LB) TO 49(LB) OF 1986-87 AND 59(LB) OF 1987-88, 1991 PTD 963

  R12 Owen Evidence (10 of 1984), Article 129 The sending of a copy of each appeal memorandum by appeal and the Appellant's basis in the Tribunal of the Appellant (Appellant) submitted a certificate of …

• INCOME-TAX APPEAL NO.104/KB OF 1984-85, DECIDED ON 20TH SEPTEMBER, 1990. v. INCOME-TAX APPEAL NO.104/KB OF 1984-85, DECIDED ON 20TH SEPTEMBER, 1990. 1991 PTD 979

  Section 13 (1) (a) The absence or absence of defects in the books of uncertain information accounts is the unrelated factor in the case where the assessing officer has definite business information on…

• I.T.A. NO.1726/KB OF 1986-87, DECIDED ON 1ST AUGUST, 1991. v. I.T.A. NO.1726/KB OF 1986-87, DECIDED ON 1ST AUGUST, 1991. 1991 PTD 1043

  Section 23 (1) (xviii) Definition of Initial Expenses The initial costs that are necessarily incurred for the purpose of forming a new company can be determined at the discretion of the appraiser and …

• W.TAS. NOS.1302/KB TO 1304/KB OF 1986-87, DECIDED ON 26TH AUGUST, 1991. v. W.TAS. NOS.1302/KB TO 1304/KB OF 1986-87, DECIDED ON 26TH AUGUST, 1991. 1991 PTD 1058

  Section 2 (e), paragraph (II), explanation [as amended by the Finance Act (XII of 1991]] Legislative history Section 2 (e), para (II), clarification [as in the Finance Act (XII of 1991) [Edit] Assets …

• I.T.AS. NOS. 537 AND 713/LB OF 1990-91, DECIDED ON 25TH MARCH, 1991. v. I.T.AS. NOS. 537 AND 713/LB OF 1990-91, DECIDED ON 25TH MARCH, 1991. 1991 PTD 1068

  Section 5 (1) (c) and (cc) obtaining the jurisdiction of the Income Tax Officer; (etc.) It is necessary for the Commissioner, beyond the jurisdiction of the Income Tax Officer, and to assign it to the…

• MISCELLANEOUS APPLICATIONS NOS. 59 AND 60/LB OF 1990-91, DECIDED ON 29TH MAY, 1991. v. MISCELLANEOUS APPLICATIONS NOS. 59 AND 60/LB OF 1990-91, DECIDED ON 29TH MAY, 1991. 1991 PTD 1072

  Sections 134 and 135 were only heard to the point of limitation and no arguments were heard on the merits, but when dealing with the appeals, the Tribunal decided on the merits on account of some of t…

• I.T.A. NO.39/LB OF 1990-91, DECIDED ON 25TH NOVEMBER, 1990. v. I.T.A. NO.39/LB OF 1990-91, DECIDED ON 25TH NOVEMBER, 1990. 1991 PTD 1075

  The scope of the third schedule and the application of the third schedule, R 7 (b) (i), resulted from the settlement of the assets, although such settlement was forcibly caused by t-causes. The accoun…

• I.T.A. NO.35/KB OF 1990-91, DECIDED ON 24TH SEPTEMBER, 1991. v. I.T.A. NO.35/KB OF 1990-91, DECIDED ON 24TH SEPTEMBER, 1991. 1991 PTD 1078

  Section 59 Circular No. 7 of BCBR 1989, Dated 26 6 1989, Paras 1 (a) (i), (ii) 3 (d) Scheme 1989 for the simple procedure for assessment year 1989 which is the case of the present qualification Was el…

• THE COMMISSIONER OF INCOME-TAX v. M/S. PACKAGES LTD. 1991 PTD 1089

  The provisions of Sections 27 (1) and (3) and 27 Section 27A were not in any way in conflict with Section 27, in fact Section 27A of the goods on the partially manufactured goods or on the goods purch…

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