Income Tax Appellate Tribunal Pakistan — Judgments of 1994

59 reported judgments of the Income Tax Appellate Tribunal Pakistan from 1994.

• I.T.AS. NOS. 2574/KB, 2572/KB AND 3467/KB OF 1987?88, 1490/HQ OF 1988 89, v. I.T.AS. NOS. 2574/KB, 2572/KB AND 3467/KB OF 1987?88, 1490/HQ OF 1988 89, 1994 PTD 47

  Section 53 CBR Circular No. 4 of Taxes 23 8 1979 The advance payment of taxes which determines the applicable advance adjustment of section 53 The first installment of advance tax payment The basis fo…

• I.TA. NO.277/KB OF 1990-91 v. I.TA. NO.277/KB OF 1990-91 1994 PTD 70

  Section 29 and Third Schedule, Rr 7 and 8 (5) (a) Circular No. 10 of the CBR dated October 1, 1979, sets aside the fair market value when disposing of assets and the resulting gains or losses. The Ass…

• W.TA. NO. 87/HQ OF 1990-91 v. W.TA. NO. 87/HQ OF 1990-91 1994 PTD 81

  Section 5 (1) (vi) arms and ammunition are covered under six articles which are for personal use and thereby exempt from the taxation of wealth tax under SS (1) (vi). vi) The price of the above articl…

• ITA NO. 1096/LB OF 1990-91 v. ITA NO. 1096/LB OF 1990-91 1994 PTD 83

  Sections 130, 131 and 32 Appellate Assistant Commissioner's appeal for a restriction of appeal, unless the terms of Section 130, Income Tax Ordinance 1979 are satisfied until the appeal of the SC is a…

• I. T. AS. NOS.375/KB TO 378/KB OF 1991-92 AND 1593/HQ OF 1988-89 v. I. T. AS. NOS.375/KB TO 378/KB OF 1991-92 AND 1593/HQ OF 1988-89 1994 PTD 100

  Tax liability on non-resident income from section 80AA technical services fees is not subject to the imposition of a calculated charge under section 80AA.…

• I. T. AS. NOS.706 TO 710 OF 1958-59 v. I. T. AS. NOS.706 TO 710 OF 1958-59 1994 PTD 108

  Due to the default imposed in the Income Tax Act (XI of 1922), sections 28 (1) (a) and (b) of life, a person cannot be fined after death.…

• A. T. AS. NOS.517/LB AND 518/LB OF 1990-91 v. A. T. AS. NOS.517/LB AND 518/LB OF 1990-91 1994 PTD 112

  There is no lie before the Appellate Tribunal against the order passed by the Assistant Commissioner inspecting the Appellate Tribunal under Section 66A of this Ordinance from the Appellate Tribunal u…

• I. T. AS. NOS.1031/LB AND 1032/LB OF 1990-91. v. I. T. AS. NOS.1031/LB AND 1032/LB OF 1990-91. 1994 PTD 128

  Where is the change of the Articles, 65, & 59 and opinion opinion, when an order was consciously passed in view of the facts and substance of the dispute and subsequently a different view was taken on…

• I.T.A NO.119(IB) OF 1992-93 v. I.T.A NO.119(IB) OF 1992-93 1994 PTD 318

  Failure to pay additional tax in advance of Sections 87 and 53 Income Tax Act (XI of 1922), Section 18A (8) relates to the collection of tax in the Ordinance as it relates to the provisions contained …

• I.T.A. NO.9828/LB OF 1992-93 v. I.T.A. NO.9828/LB OF 1992-93 1994 PTD 371

  Sections 13 and 63 Evaluating the Best Decision Unclassified Investment In the former case it was permissible to evaluate the officer acting in the case and to increase the assets of the assessee on h…

• I.TA. NO. 293/LB OF 1988-89 v. I.TA. NO. 293/LB OF 1988-89 1994 PTD 505

  Rr 3 (2) (a) and 4 allowances, allowances and benefits are interpreted and explained in house rental rules 3 (2) (a) and 4 as defined under R 3 (2). In addition to all these allowances described in SA…

• I.TA S. NOS. 1377/LB AND 1378/LB OF 1985-86 v. I.TA S. NOS. 1377/LB AND 1378/LB OF 1985-86 1994 PTD 524

  Sections 129 [such as the Finance Act (VII of 1987], 50 (4) and (5)) and the Central Board of Revenue Instruction No. 1 (29) IT I / 79 OT 111, dated 7 1 1982 by the alliance of Maxim Expressway. Exemp…

• I.TA S. NOS. 1714/HQ OF 1989-90, 507/HQ AND 678/HQ OF 1990-91 v. I.TA S. NOS. 1714/HQ OF 1989-90, 507/HQ AND 678/HQ OF 1990-91 1994 PTD 535

  Sections 111 and 13 (1) (d) CBR Circular No. (1) dt 14/91, dated 28 4 1991 Assessment of property by officer assessing criminal income, Assisi for assessment of property value Less than the set price …

• I.T.A. NO.6303/LB OF 1985-86 v. I.T.A. NO.6303/LB OF 1985-86 1994 PTD 560

  Appeals for fines 132, 110, 108 and 65 Once the appellate authority finds that the default section of the notice under section 65 does not give jurisdiction to the ITO to impose fines under section 11…

• SA. NO.217/LB OF 1992-93 v. SA. NO.217/LB OF 1992-93 1994 PTD 565

  Refusing to correct the error passed under section 136 (1), 135 and 156 of the correction of error in the Tribunal, such order was granted under section 136 (1) of section 136 (1) of the Income Tax Or…

• I.TA. NO.4710/LB OF 1985-86 v. I.TA. NO.4710/LB OF 1985-86 1994 PTD 570

  Section 132 Appellate Assistant Commissioner is authorized to instruct the Income Tax Officer, and the officer is obliged to enforce the order relating to a particular estimated year, whichever is acc…

• I.TA. NO. 789/LB OF 1993 v. I.TA. NO. 789/LB OF 1993 1994 PTD 577

  For the purpose of Part D of Part D of the Income Tax Ordinance, 1979, the first Schedule, Part V, Pars A&D Public Company, incorporated a banking company, referred to in banking company CL (a) Can be…

• I.TA S. NOS. 2400/KB AND 2401/KB OF 1991-92 AND MA. (STAY) NO.59/KB AND 60/KB OF 1993 v. I.TA S. NOS. 2400/KB AND 2401/KB OF 1991-92 AND MA. (STAY) NO.59/KB AND 60/KB OF 1993 1994 PTD 584

  In the application for the approval of the RR 117 and 165 Income Tax Ordinance (1979 XX XX), the acquisition of Section 134, the appraiser's properties were attached and his bank account was frozen. H…

• MAS. (STAY) NOS. 16/KB TO 18/KB OF 1993-94 v. MAS. (STAY) NOS. 16/KB TO 18/KB OF 1993-94 1994 PTD 585

  Section 134 (6) Application for Establishment of Appeal Rehabilitation proceedings before the Income Tax Appellate Tribunal The Wealth State Assessing Officer alleged that the statement of wealth had …

• I.T.A. NO. 774/KB OF 1993-94 v. I.T.A. NO. 774/KB OF 1993-94 1994 PTD 586

  Section 13 addition information on which the Assisi's repository was estimated, as well as the inspector's report, received from furniture and fixtures at a later date beyond the date of assessment fo…

• I.TA S. NOS. 2280/LB TO 2082/LB OF 1991-92 v. I.TA S. NOS. 2280/LB TO 2082/LB OF 1991-92 1994 PTD 593

  Under section 64 (1) and 62 valuation limits, no assessment under section 62, Income Tax Ordinance, 1979 can be made after the expiry of two years from the end of the year in which the total income wa…

• LTA. NO. 444/KB OF 1989-90 v. LTA. NO. 444/KB OF 1989-90 1994 PTD 598

  Sections 2, 4 and 5 Income Tax Rules, 1982, RR 35A, 35B, 35C, 35D, 35E, 35F & 35G Finance Ordinance (II of 1988), advance Income Tax (Amendment) Ordinance ( IX (1988), the Preamble Tax Laws (Cancellat…

• I.T.AS. NOS. 435/LB, 436/1,13, 553/1,13 AND 554/LB OF 1989-90 v. I.T.AS. NOS. 435/LB, 436/1,13, 553/1,13 AND 554/LB OF 1989-90 1994 PTD 688

  Article 111 and 116 of CBR Circular No. 2 of 1958, 11 of 1958, of the principles governing the process of imposing penalties under CBR Circular No. 2 of 211 1959 Section 111.…

• I.TA. NO. 1067/LB OF 1990-91 v. I.TA. NO. 1067/LB OF 1990-91 1994 PTD 706

  Second Schedule, CL (1), Provisions [such as the Finance Act (VII of 1988), Sections 11, 2 (44), 9 and 62] Assisi, a physician-derived physician who has applied for agricultural income. Announced yest…

• I.T.AS. NOS. 2741/LB TO 2743/LB OF 1985-86 AND 1652/LB OF 1992-93 v. I.T.AS. NOS. 2741/LB TO 2743/LB OF 1985-86 AND 1652/LB OF 1992-93 1994 PTD 717

  Fourth Schedule, R Adjustment Additions Most of the increase in claimed costs resulted from the failure of the Estimator to support these costs, which challenged the Assessment Officer's observations …

• I.TA. NO. 461/KB AND 465/KB OF 1992-93 v. I.TA. NO. 461/KB AND 465/KB OF 1992-93 1994 PTD 733

  Notice of Section 56 and Notice 55 for Supply of Total Income Returns If the Assessing Officer is of the opinion that a person has not submitted a voluntary return while his income is taxed, under sec…

• I.TA. NO. 7663/KB OF 1992-93 v. I.TA. NO. 7663/KB OF 1992-93 1994 PTD 739

  Houses of Section 19 and 21 CBR Circular No. 1959 are not the responsibility of co-owners of the property.…

• ITA NO. 263/KB OF 1992-93 v. ITA NO. 263/KB OF 1992-93 1994 PTD 758

  For the purpose of taxation under section 80D of Income Tax Ordinance 1979, the turnover of a travel agent under section 80D, Income Tax Ordinance 1979, is to be taken as Section 80D Turnover Turnover…

• I.T.AS. NOS. 1596/LB TO 1598/LB OF 1986-87 v. I.T.AS. NOS. 1596/LB TO 1598/LB OF 1986-87 1994 PTD 786

  After reviewing Sections 143 and 108, details of the contract were shown and failed to do so even after providing the information suggested under R202, Income Tax Rules 1982, fined by the ITO under Se…

• W.TAS. NOS. 20/LB TO 22/LB OF 1985-86 v. W.TAS. NOS. 20/LB TO 22/LB OF 1985-86 1994 PTD 799

  Section 2 (m) (ii) in the overall business area generally assumes that the advance rent of the property cannot be equated with loans or advances which do not become the property of the recipient but a…

• MA. NOS.111/LB TO 115/LB OF 1992-93 v. MA. NOS.111/LB TO 115/LB OF 1992-93 1994 PTD 839

  Section 2 (c) (ii), Explanation [e.g., Finance Act (XII of 1991), Sections 24 (10), 35 and 156] Explanation of Section 2 (c) (ii) of the Wealth Tax Act, 1963) , The effect of the amendments made by th…

• ITA NO. 1027/LB OF 1992-93 v. ITA NO. 1027/LB OF 1992-93 1994 PTD 849

  Section 13 (1) (c) is considered as income under section 13 (1) (c) of the Income Tax Ordinance 1979, if any sum of money which is not disclosed in the books of account.…

• ITA NO. 884/LB OF 1987-88 v. ITA NO. 884/LB OF 1987-88 1994 PTD 856

  If the construction cost announced by the Section 13 (2) diagnostic increase is in the declared price and the pricing is nominal or not very low, the provisions of Section 13 (2), Income Tax Ordinance…

• I.TA. NO. 8953/LB OF 1991-92 v. I.TA. NO. 8953/LB OF 1991-92 1994 PTD 858

  Sections 65, 59 and 13 Self Assessment Scheme, 1984 85 Conducting Self-Assessment Diagnosis The essential detachment information means that once consciously used of intelligence is completed and any f…

• I.T.AS. NOS. 730/HQ AND 900/HQ OF 1990-91 v. I.T.AS. NOS. 730/HQ AND 900/HQ OF 1990-91 1994 PTD 867

  Section 107, Income Tax Ordinance, 1979 Assessment, Modernization and Transformation of Plant and Machinery Tax Credit Assessment During the year 1989 90, the capital invested by the City before June …

• I.T.AS. NOS. 1818/LB AND 2414/LB OF 1992-93 v. I.T.AS. NOS. 1818/LB AND 2414/LB OF 1992-93 1994 PTD 872

  The second schedule, CI (116) and the first Schedule Part IV, paragraph B (2) Karachi Stock Exchange Listing Regulations, paragraph 2 (i) (iv) exempts the company from the tax-exempt public company de…

• I.T.AS. NOS. 1720/KB, 1721/KB AND 1951/KB OF 1986-87 v. I.T.AS. NOS. 1720/KB, 1721/KB AND 1951/KB OF 1986-87 1994 PTD 942

  Sections 65, 62, 116 and 132 Income Tax Appeals The original assessment was completed under Section 59 (1) after which the Income Tax Officer was informed that Assissee had not announced the amount of…

• I.TA. NO. 236/HQ OF 1990-91 v. I.TA. NO. 236/HQ OF 1990-91 1994 PTD 951

  Comparison of section 100 [as amended by the Finance Act (1985)], 102 and 99 with the Finance Act, 1985, the effect of amending section 100, Income Tax Ordinance, 1979, and return as amended. The appl…

• W.T.AS. NOS. 7/HO TO 9/HO OF 1989-90 v. W.T.AS. NOS. 7/HO TO 9/HO OF 1989-90 1994 PTD 1019

  Sections 3, 6 and 2 (e) Wealth Tax Chargeability Net Asset Definition An individual who is not a citizen of Pakistan is not liable to pay any Wealth Tax in respect of property located outside Pakistan…

• R.A. NOS. 27/LB/1992-93 TO 29/LB OF v. R.A. NOS. 27/LB/1992-93 TO 29/LB OF 1994 PTD 1024

  Section 136 (1) and 135 Income Tax Appellate Tribunals Rules 1981, R20 (2) References can only be referred to the High Court questioning the law arising out of the order passed on the Income Tax Appel…

• ITA NO. 1950/LB OF 1992-93 v. ITA NO. 1950/LB OF 1992-93 1994 PTD 1034

  Section 27 (2) (a) (ii) Capital gain discount adventure in the form of trade, Assisi, a restaurant-earning company, bought property for the establishment of Essex's Five Star Hotel Balance Sheets, whi…

• ITAS. NOS.1165/LB TO 1167/LB OF 1984?85, 129/LB, I/DB, 130/LBI/DB v. ITAS. NOS.1165/LB TO 1167/LB OF 1984?85, 129/LB, I/DB, 130/LBI/DB 1994 PTD 1051

  Section 23 Deduction of Accepted Expenses A national bank has given certain specific liabilities to the Pakistan Banking Council in connection with the FIRZ Hassan scheme, claiming that such contribut…

• ITAS. NOS.1386/KB TO 1388/KB OF 1993-94 v. ITAS. NOS.1386/KB TO 1388/KB OF 1993-94 1994 PTD 1063

  Section 65 was originally estimated at an income of Rs 35,000 and, after that, the ITO allegedly received information that it had found out that the property had received an assessment for the acquisi…

• ITA NO.2405/KB OF 1992-93 v. ITA NO.2405/KB OF 1992-93 1994 PTD 1069

  Section 132 Appeal Returns Appeal Increase Appraisal Appellate Assistant Commissioner / Commissioner of Income Tax (Appeal) has been authorized to increase this appraisal and refuse to allow the appea…

• ITA\'S NOS.2673/KB OF 1986-87, 1827/HQ OF 1987-88, 291/HQ, 1701/HQ AND 1702/HQ OF 1988-89 v. ITA\'S NOS.2673/KB OF 1986-87, 1827/HQ OF 1987-88, 291/HQ, 1701/HQ AND 1702/HQ OF 1988-89 1994 PTD 1103

  Section 23 (1) (vii) and (xviii) Interest on capital expenditure on capital assets is an allowable expenditure when the Assessment Order shows that commercial production has been initiated through suc…

• ITAS. NOS. 815/LBI/SB TO 820/LBI/SB OF 1988-89 v. ITAS. NOS. 815/LBI/SB TO 820/LBI/SB OF 1988-89 1994 PTD 1119

  Assamese, who concealed the fines under Section 111 and Section 111 of the Income Tax Ordinance 1979, had agreed to impose fines under the Income Tax Ordinance 1979 and, in response to the notice unde…

• R. AS. NOS. 122/KB TO 125/KB OF 1993-94 v. R. AS. NOS. 122/KB TO 125/KB OF 1993-94 1994 PTD 1258

  Section 136 (1) Law Reference Question Every question of the law should not be referred to the High Court, but only questions that have some substance to the question of law answer, which are clearly …

• I.TAS NOS. 1518/LB TO 1525/LB OF 1985-86 v. I.TAS NOS. 1518/LB TO 1525/LB OF 1985-86 1994 PTD 1266

  Article 111 The concealment of penal income requires the conduct of penalties to be criminal in nature, which requires independent investigation, both of the disputes raised before the burden of assim…

• ITA NO. 534/LB OF 1988-89 v. ITA NO. 534/LB OF 1988-89 1994 PTD 1268

  Section 13 (1) (d) (E) additions There was no material available on record to support the additions made by the appellate authority's assessment officer. After suppressing receipts, Assisi was declare…

• INCOME TAX APPEALS. NOS. 755/KB AND 756/KB OF 1993-94 v. INCOME TAX APPEALS. NOS. 755/KB AND 756/KB OF 1993-94 1994 PTD 1278

  Section 50 (4A) (9), 52 and 57 default tax deduction on source company as well as its principal officer may also be considered as eighty in default under section 52 of the Income Tax Ordinance, 1979 W…

• ITAS NOS. 6686/KB OF 1991-92 AND 2272/KB OF 1993-94 v. ITAS NOS. 6686/KB OF 1991-92 AND 2272/KB OF 1993-94 1994 PTD 1288

  Circular No. 3 1985 Articles Paragraph 6 and Note 7 of the CBR Section 65 and 59 of the Self Assessment Additional Assessment Inspector Assistant Commissioner's Approval and Approval of the Central Bo…

• ITA. NO. 6090/KB OF 1991-92 v. ITA. NO. 6090/KB OF 1991-92 1994 PTD 1294

  Second Schedule, CL () 93) [As amended by the Finance Act (Amended 1989) Charitable Trusts Exempt charitable trusts which are doing business to receive exemption benefit under the Second Schedule (93)…

• I.TAS. NOS. 1909/KB AND 1910/KB OF 1992-93 v. I.TAS. NOS. 1909/KB AND 1910/KB OF 1992-93 1994 PTD 1336

  Interpretation of Section 66, Income Tax Ordinance, 1979 To read the provisions of section 66 along with the relevant provisions of the Income Tax Ordinance, the various authorities constituted under …

• I.TA S. NOS.373/LB TO 378/LB AND 408/LB TO 413/LB OF 1986-87 v. I.TA S. NOS.373/LB TO 378/LB AND 408/LB TO 413/LB OF 1986-87 1994 PTD 1360

  Section assessment 65 Reopening of the assessment When all the facts are put before the department / tax and nothing is hidden and in fact nothing comes to the knowledge or possession of the departmen…

• REFERENCE APPLICATIONS NOS. 122/KB TO 125/KB OF 1993-94 v. REFERENCE APPLICATIONS NOS. 122/KB TO 125/KB OF 1993-94 1994 PTD 1380

  Section 24 (g) for supply of value generated by the diagnostic amount for the supply, Expressions Express is not a term of the Expat Fund and must give its general meaning as understood in the General…

• WTA NO.42/IB OF 1990-91 v. WTA NO.42/IB OF 1990-91 1994 PTD 1403

  R8 (3) Wealth Tax Act (XV of 1963), Interpretation of Section 3 R8 (3), Wealth Tax Rules, 1963 Factors of Property Assessment Wealth tax officer has reasonably limited gross annual rental value There …

• ITAS. NOS.351(IB) TO 358(IB) OF 1990-91 v. ITAS. NOS.351(IB) TO 358(IB) OF 1990-91 1994 PTD 1416

  Sections 66 (1) and 166 (2) (a) explain the procedure for evaluation and re-evaluation of the return of income filed before the beginning of the Income Tax Ordinance, 1979.…

• I.TAS. NOS.575/IB AND 576/IB OF 1991-92 v. I.TAS. NOS.575/IB AND 576/IB OF 1991-92 1994 PTD 1423

  Failure to submit a return on time 55, 56 and 108 Notice Penalty Once the notice is issued under section 56 of the Income Tax Ordinance, 1979 and it is confirmed under section 55 of this ordinance. Se…

• LB OF 1986-1987 v. LB OF 1986-1987 1994 PTD 1427

  Section & 63 & Best 13 Examining the Best Decision Income tax officer issued a special notice on the issue of collection of income tax officer and the assessee did not submit any reply, under ITO sect…

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