Income Tax Appellate Tribunal Pakistan — Judgments of 1992

38 reported judgments of the Income Tax Appellate Tribunal Pakistan from 1992.

• I.TAS. NOS.1625/LB, 3453/LB, 1626/LB AND 3793/LB OF 1984-85, DECIDED ON 28TH SEPTEMBER, 1991. v. I.TAS. NOS.1625/LB, 3453/LB, 1626/LB AND 3793/LB OF 1984-85, DECIDED ON 28TH SEPTEMBER, 1991. 1992 PTD 10

  Section 65 Income Tax Act (XII of 1922), Section 34 Section 65, Income Tax Ordinance 1979 opened the scope of assessment compared to Section 34, Income Tax Act, 1922 (repealed) Assessment Officer, amo…

• I.T.AS. NOS.312/LB TO 317/1,13 OF 1990-91, DECIDED ON 30TH SEPTEMBER, 1991. v. I.T.AS. NOS.312/LB TO 317/1,13 OF 1990-91, DECIDED ON 30TH SEPTEMBER, 1991. 1992 PTD 17

  Second Schedule, C1 93 Right to Income Waiver (Total Schedule 93 of the Second Schedule is made soon after the satisfaction of the terms obtained by religious and charitable trusts such that the incom…

• I.TAS. NOS. 1792 TO 1794/LB OF 1985-8B, DECIDED ON 6TH MAY, 1986 v. I.TAS. NOS. 1792 TO 1794/LB OF 1985-8B, DECIDED ON 6TH MAY, 1986 1992 PTD 155

  While denying the imposition of fines under Sections 111 and 62 of the Unanimous Assessment Ordinance, his lawyer refused to agree to the imposition of fines and the department failed to prove that th…

• I.TA. NO. 279/LB OF 1989-90, DECIDED ON 7TH NOVEMBER, 1990 v. I.TA. NO. 279/LB OF 1989-90, DECIDED ON 7TH NOVEMBER, 1990 1992 PTD 161

  Section 19 Property Income Annual Price The value of the sentence may reasonably be expected that the annual rental value should be determined based on the reasonable expectation of a property between…

• I.TA. NOS. 1485 AND 1486 (KB) OF 1985-86, DECIDED ON 24TH JANUARY, 1990. v. I.TA. NOS. 1485 AND 1486 (KB) OF 1985-86, DECIDED ON 24TH JANUARY, 1990. 1992 PTD 164

  Scope of Sections 96, 97 and 99 and the application of Sections 96, 97 and 99, in the situation envisaged in the Section 96 Income Tax Ordinance 1979, a person was only subject to tax deduction, even …

• I.T.A. NO.661/LB OF1990-91, DECIDED ON 8TH JUNE, 1991. v. I.T.A. NO.661/LB OF1990-91, DECIDED ON 8TH JUNE, 1991. 1992 PTD 172

  Section 59 Returns have been submitted under the Self Assessment Scheme Even if the lawyer's signature on Strachey's authority was suspected in favor of the authorized representative, it was not groun…

• I.TA. NO.4616/LB OF 1985-86, DECIDED ON 30TH JULY, 1991. v. I.TA. NO.4616/LB OF 1985-86, DECIDED ON 30TH JULY, 1991. 1992 PTD 176

  Third Schedule CL5 Depreciation Diagnostics, a limited company engaged in the business of manufacturing and selling tin containers, was based in Essex's Factory M while at the head office of Essex whi…

• I.TAS. NOS.1074/H.Q. OF 1989-90 AND NO.454/K.B. OF 1990-91, DECIDED ON 29TH JUNE, 1991. v. I.TAS. NOS.1074/H.Q. OF 1989-90 AND NO.454/K.B. OF 1990-91, DECIDED ON 29TH JUNE, 1991. 1992 PTD 183

  Section6565 Principles of Disallowing Extra Expenses After reviewing to provide full details of expenditures and obtaining additional details through the Income Tax Officer means obtaining full detail…

• I.TA. NO.306/LB OF 1990-91, DECIDED ON 17TH FEBRUARY, 1991. v. I.TA. NO.306/LB OF 1990-91, DECIDED ON 17TH FEBRUARY, 1991. 1992 PTD 189

  Second Schedule C1 125 Under the C1 125 exemption of C1 125 exemptions, when available, the company's profits and benefits for the purpose of deduction, from the manufacture and export of garments and…

• I.TAS. NOS.291/KB OF 1990-91 AND 877/KB OF 1991-92, DECIDED ON 29TH DECEMBER, 1991. v. I.TAS. NOS.291/KB OF 1990-91 AND 877/KB OF 1991-92, DECIDED ON 29TH DECEMBER, 1991. 1992 PTD 298

  First Schedule Part III Part III is the First Schedule of Ordinance Compensation and expressing the reduction in charge rate is 10% of the Income Tax and Super Taxes, if any, which is totally independ…

• I.TA. NO.445/LB OF 1990-91, DECIDED ON 24TH MARCH, 1991. v. I.TA. NO.445/LB OF 1990-91, DECIDED ON 24TH MARCH, 1991. 1992 PTD 440

  R-194 Income Tax Ordinance (1979) Appeal rejected for non-filing of Demand Notice only on Demand Notice…

• I.T.AS. NOS.64/IB AND 65/IB OF 1990-91, DECIDED ON 5TH AUGUST, 1991. v. I.T.AS. NOS.64/IB AND 65/IB OF 1990-91, DECIDED ON 5TH AUGUST, 1991. 1992 PTD 455

  Emergency situations considered in Section 13 wherein section 13 can be suppressed Section 13 of the Ordinance generates income through the myths of a law commonly known as "considered incomes", which…

• I.T.AS. NOS.192/HQ AND 193/HQ OF 1990-91, DECIDED ON 2ND MARCH 1992. v. I.T.AS. NOS.192/HQ AND 193/HQ OF 1990-91, DECIDED ON 2ND MARCH 1992. 1992 PTD 596

  CBR Circular No. 19 of 5 165 1988 Article 5 10 1988 Income Tax Officer has the authority to inquire whether the Income Tax Officer knows whether the claim for agricultural income was actually obtained…

• I.T.AS. NOS.28/LB, 29/LB, 30/LB AND 31/LB OF 1990-91, DECIDED ON 11TH JANUARY, 1992. v. I.T.AS. NOS.28/LB, 29/LB, 30/LB AND 31/LB OF 1990-91, DECIDED ON 11TH JANUARY, 1992.V 1992 PTD 612

  Section 65 Assessment cannot be reopened under Section 65 (2) unless the Assigning Officer is in possession of the information and obtains the prior approval of the Inspector Assistant Commissioner, s…

• I.T.AS. NOS. 196 (1B) TO 200 (IB) OF 1990-91, DECIDED ON 29TH MAY, 1991. v. I.T.AS. NOS. 196 (1B) TO 200 (IB) OF 1990-91, DECIDED ON 29TH MAY, 1991. 1992 PTD 713

  The issue of amended submission of sections 57 and 111 of total income may be waived on the deliberate act of hiding the income through an expeditious slip or any of its defaults in a solitary instanc…

• I.T.A. NO. 537/1,8/138/1991-92, DECIDED ON 7TH JANUARY, 1992. v. I.T.A. NO. 537/1,8/138/1991-92, DECIDED ON 7TH JANUARY, 1992. 1992 PTD 739

  Third Schedule Paragraphs 5 and 8 (7) include all costs incurred on the initial depreciation machinery or through interest payments, etc. All such costs are included in the value of the asset before p…

• I.T.A. NO.538(IB) OF 1988-89, DECIDED ON 22ND JANUARY, 1991. v. I.T.A. NO.538(IB) OF 1988-89, DECIDED ON 22ND JANUARY, 1991. 1992 PTD 963

  12 and 32 Compliance with RR 12 and 32 is a directive of nature and the Tribunal will decide separately about the facts and circumstances of each case, whether it was intentional or inadvertent positi…

• I.TAS. NOS.1778/KB TO 1786/KB, 1788/KB OF 1985-86 AND 230/KB TO 233/KB OF 1987-88, v. I.TAS. NOS.1778/KB TO 1786/KB, 1788/KB OF 1985-86 AND 230/KB TO 233/KB OF 1987-88, 1992 PTD 971

  Section 100 Refund does not permit the Income Tax Officer to consider, in his view, that once a review is made or as a result of an appeal, review, or relief in reference, Whether or not the final ste…

• ITAS. NOS.1106/LB TO 1108/LB OF 1980-81, NOS.401/LB TO 406/LB OF 1982-83, v. ITAS. NOS.1106/LB TO 1108/LB OF 1980-81, NOS.401/LB TO 406/LB OF 1982-83, 1992 PTD 1141

  Sections 10 (2) (iii) and (xvi) payable small amounts were never used or used for the purpose of advancing the business, as the balance sheet is converted into fund equity. Thus, the claim of the Fede…

• ITA NO. 124/LB OF 1991-92, DECIDED ON 29TH FEBRUARY, 1992. v. ITA NO. 124/LB OF 1991-92, DECIDED ON 29TH FEBRUARY, 1992. 1992 PTD 1151

  Section 59 BCBR Circular No. 7 1989, Dated June 26, 1989, Paras 1 & 3, Explanation of Simple Procedure for Evaluation Year 1989 Scheme 90 Diagnostics filed individually returns for assessment year 198…

• ITAS. NOS. 778/1-13, 779/1-13, 790/LB AND 791/LB OF 1990-91,, DECIDED ON 29TH AUGUST, 1991. v. ITAS. NOS. 778/1-13, 779/1-13, 790/LB AND 791/LB OF 1990-91,, DECIDED ON 29TH AUGUST, 1991. 1992 PTD 1155

  Third Schedule, Rr 1 and 5 (1) (CC) Depreciation Assessment, a company that provides freezers through a subsidiary company for any valuable convenience and security from dealers of this type of busine…

• MA. NO. 203/LB OF 1991-92, DECIDED ON 14TH MAY, 1992. v. MA. NO. 203/LB OF 1991-92, DECIDED ON 14TH MAY, 1992. 1992 PTD 1168

  In the order of the section 156 tribunal, the petition for correction of the error was made in the order of the tribunal that the plot was auctioned in each town for Rs. 27.5W per MARS Tribunal accept…

• I.TAS. NOS.1239/LB AND 1240/LB OF 1991-92, DECIDED ON 18TH MARCH, 1992. v. I.TAS. NOS.1239/LB AND 1240/LB OF 1991-92, DECIDED ON 18TH MARCH, 1992. 1992 PTD 1176

  R 10 Income Tax Ordinance (1979) Meet the need for Income Tax Appellate Tribunal Rules 1981 R, in which case the appeal will be ineligible…

• W.T.AS. NOS. 704/KB AND 705/KB OF 1986-87, DECIDED ON 30TH APRIL, 1992. v. W.T.AS. NOS. 704/KB AND 705/KB OF 1986-87, DECIDED ON 30TH APRIL, 1992. 1992 PTD 1187

  Sections 2 and 3 are the Co-operative Housing Society, which acquired land for the use and benefit of its members; if a cooperative society comprising a lien person / body, only those immovable proper…

• I.T.A. NO.693/LB OF 1990-91, DECIDED ON 14TH SEPTEMBER, 1991: v. I.T.A. NO.693/LB OF 1990-91, DECIDED ON 14TH SEPTEMBER, 1991: 1992 PTD 1294

  Second Schedule C-72 and Sections 30 and 31 of the Second Schedule, such as exemption from interest income exemption from the Ordinance, can be obtained only if received under the heads mentioned in s…

• I.TA. NOS. 1008/LB AND 1986-87, DECIDED ON 9TH SEPTEMBER, 1991. v. I.TA. NOS. 1008/LB AND 1986-87, DECIDED ON 9TH SEPTEMBER, 1991. 1992 PTD 1331

  The supply of Sections 143, 108 and 2 (32), (16) 5 143 makes no difference between public contractors and private contractors, thus when contracts are obtained from government 143 government or semi-g…

• I.T.A. NO. 407/KB OF 1991-92, DECIDED ON 28TH JUNE, 1992. v. I.T.A. NO. 407/KB OF 1991-92, DECIDED ON 28TH JUNE, 1992. 1992 PTD 1344

  Section 144 (c) the Income Tax Officer, the Inspecting Assistant Commissioner, the Commissioner or any other officer authorized by the Commissioner or CBR, by written notice, to any person, including …

• R.AS. NOS. 167/KB TO 172/KB OF 1991-92, DECIDED ON 16TH MAY, 1992. v. R.AS. NOS. 167/KB TO 172/KB OF 1991-92, DECIDED ON 16TH MAY, 1992. 1992 PTD 1392

  Section 27 (9) of the Income Tax Appellate Tribunal has no jurisdiction to waive the delay in filing applications for reference.…

• I.TA. NO.168/KB OF 1991-92, DECIDED ON 31ST MAY, 1992. v. I.TA. NO.168/KB OF 1991-92, DECIDED ON 31ST MAY, 1992. 1992 PTD 1397

  Section 129 Workers \ Welfare Fund Ordinance (XXV of 1971), appeal against the imposition of section 4 workers \ Welfare Fund falls under the scope of Section 129 Income Tax Ordinance, 1979 Workers' I…

• I.TAS. NOS.624/LB TO 626/LB OF 1991-92, DECIDED ON 10TH MAY, 1992. v. I.TAS. NOS.624/LB TO 626/LB OF 1991-92, DECIDED ON 10TH MAY, 1992. 1992 PTD 1402

  After evaluating or evaluating the amount of Workers Welfare Fund according to the principles of calculation / determination of Section 49 Income Tax Ordinance (1979 xxx x of 1979), Section 49 Workers…

• I.TA. NO.2382/LB OF 1984-85, DECIDED ON 3RD MAY, 1989. v. I.TA. NO.2382/LB OF 1984-85, DECIDED ON 3RD MAY, 1989. 1992 PTD 1581

  Section 134 (3) and (4) of the Appellate Tribunal, the Convention Appellant has neither explained any reason nor filed a petition for contempt of delay in the timely application of the appeal when the…

• ITA NO.111/LB OF 1987-88 DECIDED ON 27TH AUGUST, 1989. v. ITA NO.111/LB OF 1987-88 DECIDED ON 27TH AUGUST, 1989. 1992 PTD 1582

  Section 32 (3) the Income-tax Officer failed to mention the reasons for not accepting the version announced by Assisi and merely sought the nature of the search and the material aspects of the account…

• I.T.AS: NOS.1363/HQ OF 1990-91 AND 7270/KB OF 1992-93, DECIDED ON 8TH AUGUST, 1992. v. I.T.AS: NOS.1363/HQ OF 1990-91 AND 7270/KB OF 1992-93, DECIDED ON 8TH AUGUST, 1992. 1992 PTD 1587

  The delay in filing the section 3030 App appeal cannot be ruled out by a six-year delay on the sympathetic land commissioner, which he apologized for delaying the petitioner's delay of about six to si…

• I.T-A.S NO. 3299/KB OF 1986-87, 3300/KB OF 1986-87 AND 487/KB OF 1987-88 v. I.T-A.S NO. 3299/KB OF 1986-87, 3300/KB OF 1986-87 AND 487/KB OF 1987-88 1992 PTD 1598

  Second Schedule, CL 99, Sections 151, 14 (1) and 2 (6) (32) of the Constitution of Pakistan (1973), Fourth Schedule, the Federal Legislative List Assessee which receives revenue from the fishing busin…

• MISC. A. (STAY) NO. 88/LB-1 OF 1988-89, DECIDED ON 21ST MAY, 1989. v. MISC. A. (STAY) NO. 88/LB-1 OF 1988-89, DECIDED ON 21ST MAY, 1989. 1992 PTD 1608

  Section ?44 (), withholding tax, against the receipt of the amount sought for relief in the terms of the stop order, which violated the mandatory provisions of the law, was deemed to be the true stand…

• ITAS. NOS. 954/LB TO 959/LB OF 1989-90, DECIDED ON 1ST FEBRUARY, 1992. v. ITAS. NOS. 954/LB TO 959/LB OF 1989-90, DECIDED ON 1ST FEBRUARY, 1992. 1992 PTD 1610

  The objections raised by the Section 66 IAC were completely ignored by the ITO in its ruling; such an order of the ITO, held, was invalid and was also biased in the interest of revenue.…

• MAS. NOS.11/LB OF 1990-91, 12/LB AND 13/LB OF 1991-92, DECIDED ON 23RD SEPTEMBER, 1991. v. MAS. NOS.11/LB OF 1990-91, 12/LB AND 13/LB OF 1991-92, DECIDED ON 23RD SEPTEMBER, 1991. 1992 PTD 1641

  Section error correction of error The correction of the error displayed on the record may be made by an authority under the Taxes Act, 63 1963, or on the occasion of its own motion or on the basis of …

• I.TAS. NOS.101/HO OF 1988-89, 447/KB OF 1991-92 AND 7157/KB OF 1992-93 DECIDED ON 10TH AUGUST, 1992. v. I.TAS. NOS.101/HO OF 1988-89, 447/KB OF 1991-92 AND 7157/KB OF 1992-93 DECIDED ON 10TH AUGUST, 1992. 1992 PTD 1656

  The second schedule, the waiver of clause 125 and section 48 (2) of the second schedule of the ordinance, is independent of section 48 (2) of the ordinance and states that reading the clause with sect…

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