Income Tax Appellate Tribunal Pakistan — Judgments of 1997

172 reported judgments of the Income Tax Appellate Tribunal Pakistan from 1997 — page 1 of 2.

• COMMISSIONER OF INCOME-TAX v. ANITA GHOSH NOTE 3, P. 1997 PTD 1

  The amendment was sought by the Appellate Tribunal Order Member (Judicial) from the Central Board of Revenue before amendment of Income Tax Ordinance 1979 Sections 134 and 138, before the Income Tax A…

• COMMISSIONER OF INCOME-TAX v. ANITA GHOSH NOTE 3, P. 1997 PTD 3

  Workers Welfare Fund Ordinance 1971 Section 4 (4) Income Tax Ordinance (XXXX of 1979), Section 105 Expression Wor can be the same as Wor Workers' Welfare Fund Ordinance, the cost of hiring a diagnosti…

• COMMISSIONER OF INCOME-TAX v. ANITA GHOSH NOTE 3, P. 1997 PTD 9

  Income Tax Ordinance 1979 First Schedule Part III, Para B, CL (C) and Section 59 Self Assessment Scheme (1993 94), Para 1 (C) Surgery Expression \ Income Tax \ As used in the Self Assessment Scheme (1…

• 1997 PTD 13 1997 PTD 13

  Income Tax Ordinance 1979 Sections 78 and 163 to avoid double taxation between Pakistan and the Federal Republic of Germany, Article XVII (2) Avoidance of double taxation and the prevention of financi…

• I.T.A. NO.291/1,13 OF 1988-89 v. I.T.A. NO.291/1,13 OF 1988-89 1997 PTD 36

  First Schedule, Part H, Para A (l) (v) Super Tax Exemption Assessment, which estimates the revenue generated from the manufacture and sale of ice cream To keep them safe. Under the first schedule of I…

• I.T.A. NO.291/1,13 OF 1988-89 v. I.T.A. NO.291/1,13 OF 1988-89 1997 PTD 43

  Income Tax Ordinance 1979 Section 24 (g) deduction Provident Fund not allowed, only deduction of this amount was not allowed as any Provident Fund was spent by the bidder for payment It is not recogni…

• I.T.A. NO.291/1,13 OF 1988-89 v. I.T.A. NO.291/1,13 OF 1988-89 1997 PTD 73

  In the nature of Income Tax Ordinance 1979 section 2 (11) and 22 ad adventure of trade edition, a director of this company has been estimated who in this case had purchased the property as a property …

• I. T. A. NO. 107/KB OF 1987-88 v. I. T. A. NO. 107/KB OF 1987-88 1997 PTD 85

  Income Tax Ordinance 1979 Sections 156, 34 and 35 Error Correction Damage Forward Damage In fact, the Assessment Order allowed the Income Tax Officer to proceed without any loss, but later when the as…

• I. T. A. NO. 107/KB OF 1987-88 v. I. T. A. NO. 107/KB OF 1987-88 1997 PTD 103

  Income Tax Ordinance 1979 Section 148 Powers of Special Officers The scope procedure does not exercise any power under the Income Tax Ordinance 1979 unless specifically authorized by the Central Board…

• I.T.A. NO.272/KB OF 1995-96 v. I.T.A. NO.272/KB OF 1995-96 1997 PTD 125

  Civil Code 1908 Sections 16 (2) (b) and 24 (i) of the Income Tax Rules, 1982, Rr 3, 17, and 18 of the CBR Circular Number, 1990 Date, 12 12 1990, on Medical Care Expenses incurred by the assessee are …

• W.T.A. NO.622/1_13 OF 1995 v. W.T.A. NO.622/1_13 OF 1995 1997 PTD 146

  Schedule I, Part IV, Parab (2) Order of Economic Reform (1 of 1972), Arts 7B, 7D, 7E and 3 (1) of the 9th Assisi Company majority stake of Public Limited Company acquired by the Federal Government. Di…

• W.T.A. NO.622/1_13 OF 1995 v. W.T.A. NO.622/1_13 OF 1995 1997 PTD 164

  Paragraphs 3 (4) of Income Tax Ordinance 1979 Section 26 (b) and Fifth Schedule, Part I, paragraphs 3 and 4 (1) of the exploration and production of petroleum and calculations of profits and profits a…

• W.T.A. NO.622/1_13 OF 1995 v. W.T.A. NO.622/1_13 OF 1995 1997 PTD 175

  First Schedule to Income Tax Ordinance 1979, Part II, paragraph A (2) (a) Estimates of super tax profit income, public sector corporation obtained from management agencies, interest, office allowance,…

• W.T.A. NO.622/1_13 OF 1995 v. W.T.A. NO.622/1_13 OF 1995 1997 PTD 180

  Income Tax Ordinance 1979 Section 2 (12) and Second Schedule, Part 1, CL (116) Share Capital Capital Stock, is a capital asset, automatically deducting any income resulting from the purchase and sale …

• W.T.A. NO.622/1_13 OF 1995 v. W.T.A. NO.622/1_13 OF 1995 1997 PTD 183

  Income Tax Ordinance 1979 Sections 62, 63, 59 and 2 Self Assessment Scheme (1992 93), Para 6 (b) Assessment under Sections 62 and 63 of Income Tax Ordinance 1979 and Self Assessment Scheme discriminat…

• I.T.AS. NOS. 4658/KB AND 4659/KB OF 1986-87 v. I.T.AS. NOS. 4658/KB AND 4659/KB OF 1986-87 1997 PTD 195

  Income Tax Ordinance 1979 Section 13 (1) (a) and Second Schedule, Part I, CL (119) Industrial Acquisition from Tax Company Exemption Income Unidentified Credit Accused Additional Value Assessment Comp…

• W.T.AS. NOS. 1724/LB AND 1725/LB OF 1991-92 v. W.T.AS. NOS. 1724/LB AND 1725/LB OF 1991-92 1997 PTD 211

  R 8 (3) Income Tax Ordinance (XXXI of 1979), Section 13 (l) (d) Determine the value of the land and the value of the building and consider the difference between the total cost of rent though the valu…

• I.T.A. NO.221(PB) OF 1994-95 v. I.T.A. NO.221(PB) OF 1994-95 1997 PTD 276

  CBR Circular No. 3 of Income Tax Ordinance 1979 Section 12 (18) 1992, Dated 27 1 1992 1992 CBR Circular No. 11, 1992 4-5 1992 CBR Circular No. 12, Date 19 5 1992 CBR Circular No. 1, 1993, date 11. In …

• W.T.AS. NOS. 126(PB) AND 180(PB) OF 1995-96 v. W.T.AS. NOS. 126(PB) AND 180(PB) OF 1995-96 1997 PTD 283

  S., 3 Constitution of Pakistan (1973), Art, 247 (3) Applicable to the Wealth Tax Act, 1963 in the Provincially Administered Tribal Areas in the Chitral District, which contains the provisions of the W…

• W.T.AS. NOS. 126(PB) AND 180(PB) OF 1995-96 v. W.T.AS. NOS. 126(PB) AND 180(PB) OF 1995-96 1997 PTD 286

  Income Tax Ordinance 1979 Section 66 A power of the IAC to amend the Income Tax Officer's order, did not require that the revenue suffered must be verified, if required by the IAC Was that he consider…

• W.T.AS. NOS. 553/HQ TO 555/HQ, 169/HQ TO 171/HQ OF 1989- 90 AND 313/KB AND 314/KB OF 1992-93 v. W.T.AS. NOS. 553/HQ TO 555/HQ, 169/HQ TO 171/HQ OF 1989- 90 AND 313/KB AND 314/KB OF 1992-93 1997 PTD 301

  Income Tax Ordinance 1979 Sections 80 and 50 (3) Section 80, Income Tax Ordinance, 1979 Interpreting Unlawful Owners who are doing business of shipping oil shipments from overseas destinations to Paki…

• I.T.A. NO. 91(IB) OF 1995-96 v. I.T.A. NO. 91(IB) OF 1995-96 1997 PTD 313

  Income Tax Ordinance 1979 Sections 62 and 132 on appeal remand, on remand, without assessing income over income, indicate that there had been a mistake in the assessment that led to the assimilation o…

• W.T.AS. NOS. 189(113) TO 191 (IB) AND 194(IB) OF 1995-96 v. W.T.AS. NOS. 189(113) TO 191 (IB) AND 194(IB) OF 1995-96 1997 PTD 314

  Sections 3 and 7 of the Wealth Tax Act, 1963 and 263 of the CBR Wealth Tax Circular No. 1983 are the property of two or more persons and immovable property in a hotel used as a hotel is not exempt fro…

• I.T.A. NO. 524(IB) OF 1992-93 v. I.T.A. NO. 524(IB) OF 1992-93 1997 PTD 318

  Income Tax Ordinance 1979 Section 19 (3), Explanation [As amended by Finance Act (IX of 1996)] Explanation, Explanation, Income Tax Ordinance, 1979 Inquiries of employees from Federal Government House…

• W.T.A. NO. L-C(IB) OF 1995-96 v. W.T.A. NO. L-C(IB) OF 1995-96 1997 PTD 327

  Wealth Tax Act 1963 Section 7 Wealth Tax Rules, 1963, R 8 Asset Value / Asset Definition is not an example of an individual's assets being included in the assessment of illegal property although the l…

• I. T. AS. NOS. 6481 /LB TO 6483/LB OF 1996 v. I. T. AS. NOS. 6481 /LB TO 6483/LB OF 1996 1997 PTD 612

  Application and interpretation of Income Tax Ordinance 1979 Section 50 (7B) Section 50 (7B) of Income Tax Ordinance, 1979, deduction of tax on source principles Use of the word person in section 50 (7…

• LT.AS. NOS. 2045/LB, 2475/1,13 AND 2454/LB OF 1987-88 v. LT.AS. NOS. 2045/LB, 2475/1,13 AND 2454/LB OF 1987-88 1997 PTD 783

  Income Tax Ordinance 1979 Sections 22 and 23 Additions = Appeal to the Commissioner Assessing Officer has passed a comprehensive and detailed order and after discussing each of the Income Tax Head Acc…

• I.T.AS. 4125/LB, 4126/LB, 4191/LB AND 4190/LB OF 1996 v. I.T.AS. 4125/LB, 4126/LB, 4191/LB AND 4190/LB OF 1996 1997 PTD 786

  West Pakistan Deputy Superintendent of Police Rules 1964 Section 2 (10) Ordinance of Banking Companies (LVII of 1962), Section 5 (b) Definition and Scope of Banking Company Definition…

• I.T.AS. NOS. 1260/LB, 1857/LB OF 1992-93 AND 3499/LB OF 1991-92 v. I.T.AS. NOS. 1260/LB, 1857/LB OF 1992-93 AND 3499/LB OF 1991-92 1997 PTD 811

  Income Tax Ordinance 1979 Section 32 (3) A dealer in a state-owned oil company reviewing the addition of accounts indicates that the sale is irreversible will not guarantee the rejection of the accoun…

• LT.A. NO.2915/LB OF 1995 v. LT.A. NO.2915/LB OF 1995 1997 PTD 814

  Assessment Notice under Income Tax Ordinance 1979 Sections 62 and 58, Sections 62 and 58, Income Tax Ordinance, 1979 does not comply with the Notice that benefits the First Appeal Forum for redressal …

• I.T.AS.NOS.9302/LB/DB,9303/LB/DB OF 1991-92, 9306/LB/DB AND 142/LB/DB OF 1993-94 v. I.T.AS.NOS.9302/LB/DB,9303/LB/DB OF 1991-92, 9306/LB/DB AND 142/LB/DB OF 1993-94 1997 PTD 816

  Income Tax Ordinance 1979 Section 156 The correction of the error was that no preliminary deportation was allowed by the Assessing Officer under Security 156, Income Tax Ordinance, 1979 Commissioner I…

• I.T.A. NO. 1905/LB OF 1987-88 v. I.T.A. NO. 1905/LB OF 1987-88 1997 PTD 824

  Incomplete Tax Ordinance 1979 Section 135 (1) Despite repeated occasions, the Appellate Tribunal failed to present the relevant record sought by the Department's Appeal Tribunal which could support it…

• I.T.A. NO.3756/LB OF 1991-92 v. I.T.A. NO.3756/LB OF 1991-92 1997 PTD 826

  Income Tax Ordinance 1979 Assessment of Rejection of 32 (3) and 63 Accounts, A Medical Doctor Assigning Officer Did Not Record Any Material To Prove That No Assessment Was Exposed By Assisi The case o…

• I.T.A. NO.719/LB OF 1989-90 v. I.T.A. NO.719/LB OF 1989-90 1997 PTD 831

  IAC's authority to review the Income Tax Ordinance 1979 Section 66 Income Tax Officer's Order, a loss of income resulting from a strict adherence to the effect does not invalidate such an assessment. …

• W.T.AS. NOS. 188/LB, 189/LB, 236/LB AND 237/LB OF 1991-92 v. W.T.AS. NOS. 188/LB, 189/LB, 236/LB AND 237/LB OF 1991-92 1997 PTD 840

  Wealth Tax Act 1963 Section 7 Wealth Tax Rules 1963, R8 (3) Property Assessment Guiding Principles The Wealth Tax Officer applied the rule of thumb in determining the value of a property, which can be…

• I.T.A. NO.928/LB OF 1995 v. I.T.A. NO.928/LB OF 1995 1997 PTD 851

  The limited remand tribunal of the Income Tax Ordinance 1979 Section 66 (1) (c) case was obtained by the remand for confirmation of the credit purchase and the reassessing officer had applied for a on…

• I.T.A. NO.70/LB OF 1988-89 v. I.T.A. NO.70/LB OF 1988-89 1997 PTD 853

  Income Tax Ordinance 1979 Section 32 (3) Dismissing Accounts Estimating Sales Sales Required for Estimating Materials, The Assisting Officer reversed the sales in return and was charged due to high da…

• I.T.A. NO.2595/KB OF 1993-94 v. I.T.A. NO.2595/KB OF 1993-94 1997 PTD 855

  Resume Income Tax Ordinance 1979 Section 65 Assessing the Cost of Anonymous Purchase, a firm's partner, bought the plots and in his statement of wealth, Assisi announced, however, that with the return…

• I T-AS. NOS. 3783/LB TO 3785/LB OF 1995 v. I T-AS. NOS. 3783/LB TO 3785/LB OF 1995 1997 PTD 859

  Income Tax Ordinance 1979 Sections 59, 65, 13 (1) (AA) and 13 (1) (d) assessing the accuracy of the additions returned the income under the Self Assessment Scheme (1987 88) but the case thereafter Reo…

• I.T.AS. NOS.4161/LB AND 4162/LB OF 1991-92, v. I.T.AS. NOS.4161/LB AND 4162/LB OF 1991-92, 1997 PTD 864

  Income Tax Ordinance 1979 Sections 22, 32 (3) and 134 Allowances to Increase and Backward Appellate Tribunal Assessing Officer Appeals, dissatisfaction, and detection of defects and discrepancies in v…

• I.T.A. NO.320/KB OF 1991-92 AND M.A. (RECT) NO-80/KB OF 1995-96 v. I.T.A. NO.320/KB OF 1991-92 AND M.A. (RECT) NO-80/KB OF 1995-96 1997 PTD 879

  Income Tax Ordinance 1979 Section 156 Error Correction Act The decision of the Division Bench of the Income Tax Appellate Tribunal was disregarded and the Accountant Member and Third Member sitting in…

• I.T.A. NO.2535/LB OF 1987-88 v. I.T.A. NO.2535/LB OF 1987-88 1997 PTD 898

  Income Tax Ordinance 1979 Section 32 (3) Applicability of GP Rate Denial of Accounts The principle assessment officer is assessed at a higher altitude by denying the return income on which the busines…

• I.T.AS. NOS.457 AND 458/LB OF 1989-90 v. I.T.AS. NOS.457 AND 458/LB OF 1989-90 1997 PTD 900

  Income Tax Ordinance 1979 Section 65 and Circular No. 3 of CBR 1979 1979 Special National Fund Bonds were created for review of Special National Fund Bonds provided by the Central Board of Revenue to …

• I.T.A. NO. 122/KB OF 1996-97 v. I.T.A. NO. 122/KB OF 1996-97 1997 PTD 902

  Income Tax Ordinance 1979 Section 66 Income Tax Officer's Order Scope Accessories and a Commissioner's powers to inspect the Assistant Commissioner inspecting the required inspection, while issuing a …

• I.T.A. NO.2210/KB OF 1995-96 v. I.T.A. NO.2210/KB OF 1995-96 1997 PTD 911

  Service of Income Tax Ordinance 1979 Section 154 Civil Procedure Code (v. 1908), Notice of Service issued under sections 61 and 62 of the OV, R19 Notice, Income Tax Ordinance, 1979 Apply to the Busine…

• I.T.AS. NOS. 9424, 9425 OF 1977 AND 9978/LB/DB OF 1991-92 v. I.T.AS. NOS. 9424, 9425 OF 1977 AND 9978/LB/DB OF 1991-92 1997 PTD 913

  Income Tax Ordinance 1979 Sections 22 and 32 (3) Rejection of Business Income Accounts Estimation of Sales Increase Gross Profit Rate History of Trading Accounts Assisi implemented 975% and 10 19% GP …

• I.T.AS. NOS.2823/LB, 4696/1,13, 2824/LB OF 1991-92 AND 4697/LB OF 1995 v. I.T.AS. NOS.2823/LB, 4696/1,13, 2824/LB OF 1991-92 AND 4697/LB OF 1995 1997 PTD 917

  Income Tax Ordinance 1979 Sections 22 and 32 (3) Dismissing Business Income Accounts Sales Estimating Profit and Loss Account Gross Profit Rate Feedback The officer who evaluated the impact assessed t…

• R. AS. NOS. 149/LB TO 151/LB OF 1996 v. R. AS. NOS. 149/LB TO 151/LB OF 1996 1997 PTD 926

  Section 27 of the Wealth Tax Act 1963, quoting the High Court…

• W.T.AS. NOS. 282/LB TO 285/LB OF 1996, 102,/LB, 106/LB TO 111 /L13 OF 1993 v. W.T.AS. NOS. 282/LB TO 285/LB OF 1996, 102,/LB, 106/LB TO 111 /L13 OF 1993 1997 PTD 1034

  Sections 5, 3 and 2 (a) (ii) of the Wealth Tax Act 1963 convinced the Co-operative Housing Society that the immovable assets held by the Co-operative Housing Society are for the benefit of its members…

• I.T.AS. NOS. 1162/LB AND 1396/LB OF 1987-88, I.T.A. NO. 140/1,13 OF 1988-89 v. I.T.AS. NOS. 1162/LB AND 1396/LB OF 1987-88, I.T.A. NO. 140/1,13 OF 1988-89 1997 PTD 1093

  Income Tax Ordinance 1979 Section 13 (1) (d) by appraisal of an escalation review compares the purchase of property with other property in the same area: Comparing the price of property on a narrow ro…

• I.T.AS. NOS. 3607/LB OF 1986-87, 3608/LB OF 1989-90, 3609/LB OF 1990-91 AND 3610/LB OF 1991-92 v. I.T.AS. NOS. 3607/LB OF 1986-87, 3608/LB OF 1989-90, 3609/LB OF 1990-91 AND 3610/LB OF 1991-92 1997 PTD 1095

  Income Tax Ordinance 1979 Section 13 (1) (d) Accreditation Assessment Purchaser purchased the property, which was considered 10 years ago and the transaction was completed thereafter, apart from the c…

• I.T.AS. NOS.1452(IB), 1453(IB),1454(IB) OF 1995-96, 617(IB), 618(IB) AND 619(IB) OF 1992-93 v. I.T.AS. NOS.1452(IB), 1453(IB),1454(IB) OF 1995-96, 617(IB), 618(IB) AND 619(IB) OF 1992-93 1997 PTD 1097

  Income Tax Ordinance 1979 Sections 65 and 13 Appraisal of Final Assessment Final Release of Property Procedure and Pending Procedure Re-opening the Final Procedure Suspicion or Assessing Officer's Ass…

• I.T.A. NOS.2912/LB OF 1991-1992 AND 916/LB OF 1993 v. I.T.A. NOS.2912/LB OF 1991-1992 AND 916/LB OF 1993 1997 PTD 1102

  Income Tax Ordinance 1979 Sections 13 (1) (d) and 13 (1) (b) No Reasonable Chance to Increase Income No Notice During the proceedings of the valid proceeding, the assessing officer did not find that t…

• 1997 PTD 1106 1997 PTD 1106

  Income Tax Ordinance 1979 Sections 55 and 32 (3) Total Income Assessment Returns Income Rejected Account Sales Assessment Accreditation Officer, reject Assisi's version and make his own estimate and a…

• I.T.A. NO.584/1,13 OF 1991-92 v. I.T.A. NO.584/1,13 OF 1991-92 1997 PTD 1111

  Income Tax Ordinance 1979 Section 23 (i) (xviii) Increase justification for profit and loss hollowed out Declaration Version as rejected by C for head of labor, recreation, water supply and truck repa…

• I.T.A. NO. 1583/LB OF 1995 v. I.T.A. NO. 1583/LB OF 1995 1997 PTD 1113

  Income Tax Ordinance 1979 Section 135 (4) (c) Appellant's Appeal to the Appellate Tribunal objected that the CIT (A) did not, on the basis of the appellate tribunal's appeal, consider the grounds of a…

• I.T.A. NO.2199/LB OF 1995 v. I.T.A. NO.2199/LB OF 1995 1997 PTD 1115

  Income Tax Ordinance 1979 Section 13 (1) (b) Investment books are not shown in the books of account The validity of a private limited company has been accepted by the Income Assessing Officer but give…

• I. T. A. NO. 6250/LB OF 1995 v. I. T. A. NO. 6250/LB OF 1995 1997 PTD 1120

  Sections 66A, 12 (16) and 80D receive income from other sources Travel Agent Received money to vacate his former business premises The amount under the terms of section 12 (16) of this ordinance. 1/10…

• I.T.AS. NOS.5480/LB, 5481/LB, 4434/LB AND 4435/LB OF 1991-92 v. I.T.AS. NOS.5480/LB, 5481/LB, 4434/LB AND 4435/LB OF 1991-92 1997 PTD 1124

  Income Tax Ordinance 1979 Section 32 (3) Sales Estimate Gross Profit Rate Increase Date Assessment Returns Returning Officer The revised version relies on past history, certification, stock registrati…

• I.T.AS. NOS.505/LB, 9619/LB OF 1993 AND 5637/LB OF 1995 v. I.T.AS. NOS.505/LB, 9619/LB OF 1993 AND 5637/LB OF 1995 1997 PTD 1127

  Income Tax Ordinance 1979 Section 59 Self Assessment Scheme, Para 3 (b) (ii) Assisi returned the income under the Self Assessment, which was not accepted by the Accepted Legislative Officer, it was fo…

• 1997 PTD 1130 1997 PTD 1130

  Income Tax Ordinance 1979 Section 65 Reopening of Assessment Facts The absence of facts reopens the case and the Department has not been granted any justification to reopen the case record, however, i…

• I.T.A. NO.6135/I13 OF 1995 v. I.T.A. NO.6135/I13 OF 1995 1997 PTD 1133

  Income Tax Ordinance 1979 Section 65 Additional Assessment Preliminary Accessories Prior notice for commencement of proceedings under Section 65, Income Tax Ordinance, 1979 - Original assessment under…

• 1997 PTD 1137 1997 PTD 1137

  Income Tax Ordinance 1979 Section 135 (3) Appeal to Appellate Tribunal Evaluation Officer, Dismissing the Diagnosis Version as per Improved GP Rate CET (A) Reduced GP Rate on Complaint of Department T…

• I.T.A. NO. 1960/KB OF 1994-95 v. I.T.A. NO. 1960/KB OF 1994-95 1997 PTD 1143

  Income Tax Ordinance 1979 Section 50, 80 C&2 (6) Tax on the income of the importer of commercial goods Tax deduction / collection under section 50 of the Income Tax Ordinance 1979 is a condition that …

• I.T.A. NO.2135 /1,11 OF 1996 v. I.T.A. NO.2135 /1,11 OF 1996 1997 PTD 1184

  Assessment of Purchase of Property by the Income Tax Ordinance 1979 Sections 13 (1) (AA) and 146 The Purchaser of the Property through the Settlement Assisi claims to have received a gift of some amou…

• I.T.AS. NOS. 5931/LB OF 1991-92, 6785/LB AND 730/LB OF 1992-93 v. I.T.AS. NOS. 5931/LB OF 1991-92, 6785/LB AND 730/LB OF 1992-93 1997 PTD 1241

  Income Tax Ordinance 1979 Section 24 Unacceptable deduction The royalty payment to the principals on the day of refusal to pay the royalty could not be sustained, as the law had been substantially com…

• I.T.AS. NOS. 5931/LB OF 1991-92, 6785/LB AND 730/LB OF 1992-93 v. I.T.AS. NOS. 5931/LB OF 1991-92, 6785/LB AND 730/LB OF 1992-93 1997 PTD 1265

  Part I of Schedule II of the Income Tax Ordinance 1979, CL 125 (b), exempts from industrial action whether a reviewer is entitled to a waiver or not, is a mixed question of law and fact where assimila…

• I. T. A. NO. 1055/KB OF 3996-97 v. I. T. A. NO. 1055/KB OF 3996-97 1997 PTD 1408

  Income Tax Ordinance 1979 Section 32 Accounting Diagnostics, Assessing Officer Associated with the Hotel Business Announces on the Contract that 7% 22% Growth Rate on Last Year's Revenue, Not in Room …

• I.T.A. NO.557/KB OF 1996-97 v. I.T.A. NO.557/KB OF 1996-97 1997 PTD 1425

  Second Schedule of Income Tax Ordinance 1979, Part IV, CL (6) Foreign Exchange Beer Certificate Rules, 1985, R 5 Foreign Exchange Beer Certificate, Tax benefit on the amount earned on the Foreign Exch…

• I. T. AS. NOS. 1881/LB OF 1987-88 AND 1798/LB OF 1988-89 v. I. T. AS. NOS. 1881/LB OF 1987-88 AND 1798/LB OF 1988-89 1997 PTD 1435

  Clause 9 of the Income Tax Ordinance 1979 Constitution of Pakistan (1973), Article 165 Claiming the burden of proof of income tax waiver in accordance with Article 165A of the Constitution of Pakistan…

• I.T.AS. NOS. 105/KB AND 400/KB OF 1993-94 v. I.T.AS. NOS. 105/KB AND 400/KB OF 1993-94 1997 PTD 1447

  Third Schedule of Income Tax Ordinance 1979, R8 (8) (a) CBR Circular No. 26 of 1988, dated 19 12 1988 Depreciation allowance on lease of vehicles if leased vehicle is leased or its nominee The person …

• I.T.AS. NOS.1143/LB TO 1145/LB, 2610/LB AND 4060/1,13 OF 1986-87 v. I.T.AS. NOS.1143/LB TO 1145/LB, 2610/LB AND 4060/1,13 OF 1986-87 1997 PTD 1454

  Income Tax Ordinance 1979 Section 23 Deducted Capital Expenditure Income Tax Expense Definition capital Interest on loans used to acquire capital assets is a capital expenditure in the pre-production …

• I. T. A. NO. 1836/KB OF 1995-96 v. I. T. A. NO. 1836/KB OF 1995-96 1997 PTD 1466

  Income Tax Ordinance 1979 Section 62, 65 and 156 Reassessment of Assessment is a part of the Revenue and he has decided to estimate the remaining income or, in the subsequent history, supply of Sectio…

• I.T.A. NO. 135/KB OF 1991-92 v. I.T.A. NO. 135/KB OF 1991-92 1997 PTD 1677

  Income Tax Ordinance 1979 Section 13 (1) (a) The Income Tax Ordinance Officer considered is authorized to treat any amount deposited in the assets books as his income if the assessee does not provide …

• I.T.A. NO.914/HQ OF 1988-89 v. I.T.A. NO.914/HQ OF 1988-89 1997 PTD 1727

  Income Tax Ordinance 1979 Section 25 (C) is in the General Clause Act (XX of 1897), Section 3 (59) Word \ Year Section Section 25 (C), interpretation of Income Tax Ordinance, 1979 only year of year. A…

• W.T.A. NO.82/HQ OF 1989-90 v. W.T.A. NO.82/HQ OF 1989-90 1997 PTD 1734

  Wealth Tax Act 1963 2 (e) (ii) Asset value where immovable property is held for the purpose of construction and sale by a firm, an AOP or an organization of persons, whether incorporated or not. Yes, …

• I.T.AS. NOS.2126/KB TO 2128/KB OF 1994-95 v. I.T.AS. NOS.2126/KB TO 2128/KB OF 1994-95 1997 PTD 1771

  Income Tax Ordinance 1979 Sections 50 (4A) and 52 Pakistan Insurance Corporation Act (XXXVIII of 1952), Sections 26 and 27 of Pakistan Insurance Corporation Rules, 1956, R3 Pakistan Insurance Corporat…

• W.T.A. NO.328/HQB OF 1989-90 v. W.T.A. NO.328/HQB OF 1989-90 1997 PTD 1833

  Wealth Tax Act 1963 Section 7 Wealth Tax Rules, 1963, R8 (3) CBR Circular No. 14 (7) WT / IT VI / 79, Dated 21 8 1979 C, BR Circular No 8 (II) W T / 79, Dated 25 8 1982 CBR Circular No. L (2), WT / 94…

• I.T.A. NO-488/HQ OF 1989-90 v. I.T.A. NO-488/HQ OF 1989-90 1997 PTD 1850

  Section 13 (1) (e) of the Income Tax Ordinance 1979 does not increase the total income of an estimator and can not be incurred solely on the basis of survey and speculation. The department has to coll…

• I.T.AS. NOS.2741/LB, 2742/LB AND 2743/LB OF 1995 v. I.T.AS. NOS.2741/LB, 2742/LB AND 2743/LB OF 1995 1997 PTD 1889

  Income Tax Ordinance 1979 Section 63 Pre-Review The previous review was made against the Appellate Authority after the Assisi Tribunal's complaint was upheld, although the Assisi filed an appeal but h…

• I.T.A. NO.398/LB/1 OF 1992-93 v. I.T.A. NO.398/LB/1 OF 1992-93 1997 PTD 1892

  Income Tax Ordinance 1979 Section 32 (3) Appraisal of Sales Returned by Appellant ITO rejects the same data as CIT (A) confirming that the Tribunal has received remand. The appellant submitted a compl…

• W.T.A. NO. 193/KB OF 1991-92 v. W.T.A. NO. 193/KB OF 1991-92 1997 PTD 1928

  Sections 5 (1) (xv) (i) and (ii) [Before Substitution] Foreign Exchange Beer Certificate Rules, 1985, RR 6 and 7 CBR Circular No. IT JI 1 (42) 85, Dated 22 8 1985 Exempt Foreign Exchange Beer Certific…

• 1997 PTD 1978 1997 PTD 1978

  Wealth Tax Act 1963 Section 7 Wealth Tax Rules, 1963, R 8 Asset Jewelery Allotment Allowance The allowance of false allowance was not allowed while the value of the jewelery was first determined by th…

• I.T.AS. NOS.2077/LB, 2078/LB, 3118/LB, 3119/LB OF 1991-92 AND 395/LB OF 1992-93 v. I.T.AS. NOS.2077/LB, 2078/LB, 3118/LB, 3119/LB OF 1991-92 AND 395/LB OF 1992-93 1997 PTD 1980

  Income Tax Ordinance 1979 Section 32 (3) Appraisal of sales increase outside the P&L Account GP rate is returned by the appellant to the Sales Assisting Officer, rejecting the announced version, itsel…

• I.T.AS. NO.589/LB, 3045/LB AND 3044/LB OF 1991-92 v. I.T.AS. NO.589/LB, 3045/LB AND 3044/LB OF 1991-92 1997 PTD 1984

  Income Tax Ordinance 1979 Section 22 Income From Business The increase in GP rates suggested that the orders were reasonably reasonable and comprehensive.…

• I.T. AS. NOS.7739/LB OF 1996 AND 253/LB OF 1997 v. I.T. AS. NOS.7739/LB OF 1996 AND 253/LB OF 1997 1997 PTD 1994

  Income Tax Ordinance 1979 Sections 65 and 13 (1) (d) Notice of Absolute Information In the form of notice, the effect of the assessee (the person) returned income which was accepted under the Assessme…

• I.T.A. NO.633/LB OF 1992-93 v. I.T.A. NO.633/LB OF 1992-93 1997 PTD 2000

  Income Tax Ordinance 1979 Sections 22, 65 and 61 Reopening of Income Review of Businesses The non-compliance of the notice under section 61 of the Ordinance Effect was originally assessed under sectio…

• I.T.A. NO.552/LB OF 1992-93 v. I.T.A. NO.552/LB OF 1992-93 1997 PTD 2002

  Income Tax Ordinance 1979 Section 22 Income from Business Essay, An Individual Returned, Sales and Income Assessing Officer, Kaffir Reviewer's Presence Based on High Revenue Calculated Revenue at High…

• I.T.A. NO.561/LB OF 1990-91 v. I.T.A. NO.561/LB OF 1990-91 1997 PTD 2011

  Income Tax Ordinance 1979 Section 22 Business Assessment Income, An Individual, Return and Income Assessment Officer, Assessing Assessment Version and Assessing Local Inquiry, Higher Rate Estimating I…

• I.T.A. NO.274(IB) OF 1994-95 v. I.T.A. NO.274(IB) OF 1994-95 1997 PTD 2014

  By amending Sections 66A and 148, the cancellation of the validity on the change of opinion of the Additional Commissioner Power Assistant Compensation Mere Opinion, Lunacy issued a notification under…

• W.T.A. NO.299/LB OF 1996 v. W.T.A. NO.299/LB OF 1996 1997 PTD 2024

  Wealth Tax Act 1963 Section 7 CBR Circular 1994 Date Number, Date 17 7 1994 Price Determination of Commercial Buildings The assessor reviewed the shop price according to PTI according to CBR Circular …

• I.T.A. NO.658/LB OF 1996 v. I.T.A. NO.658/LB OF 1996 1997 PTD 2026

  Investigation of the Certificate of Income Tax Ordinance 1979 Section 13 (1) (AA) and 65 Unregistered Investment Documents was verified under the original Assessment Cell Assessment Scheme after the A…

• I.T.AS. NOS.119/LB TO 124/LB AND 342/1,13 TO 347/1,13 OF 1989-90 v. I.T.AS. NOS.119/LB TO 124/LB AND 342/1,13 TO 347/1,13 OF 1989-90 1997 PTD 2037

  Income Tax Ordinance 1979 Section 13 (1) (c) and 65 Reassessment Exact Information on Anonymous Transaction An Assessing Officer in Issuing a Notice to Assessment Under Section 65, Income Tax Ordinanc…

• I.T.AS. NOS.5856 AND 5857/LB OF 1991-92 v. I.T.AS. NOS.5856 AND 5857/LB OF 1991-92 1997 PTD 2055

  Income Tax Ordinance 1979 Section 32 (3) Estimation of increase in sales, in the absence of input data, the sales estimate was purely lacking. That is complied with. At the same time, subsequent asses…

• I.T.A. NO.639/LBI/DB OF 1989-90 v. I.T.A. NO.639/LBI/DB OF 1989-90 1997 PTD 2056

  Income Tax Ordinance 1979 Section 62 Assessment GP Rate Rejected The GP rate that the Assisi applied to the sale was rejected and the Assessing Officer imposed a 20% GP rate, In this estimation made u…

• I.T.AS. NOS.5863/LB TO 5865/LB OF 1991-92 v. I.T.AS. NOS.5863/LB TO 5865/LB OF 1991-92 1997 PTD 2058

  Income Tax Ordinance 1979 Section 32 (3) Accounting Method Gross Profit Rate The Road Contractor's 14 percent 95 percent GP rate was not accepted and an increase of 17 percent was applied which was pr…

• W.T.AS. NOS.4/LB TO 6/LB OF 1996 v. W.T.AS. NOS.4/LB TO 6/LB OF 1996 1997 PTD 2059

  Section 3 and 24 of the Wealth Tax Act, 1963, section 182 (I) / 70, date 4 8 1970 and section RO number 1194 (1) / 70 dated 4 8 1970, to be returned by the tribunal to deal with the case. given. Law C…

• I.T.A. NO.3564/LB OF 1995 v. I.T.A. NO.3564/LB OF 1995 1997 PTD 2065

  Income Tax Ordinance 1979 Section 65 Additional Evaluation Service Notice The mandatory appraisal officer made an additional assessment without fulfilling the notice service requirement, which was inv…

• I. T. AS. NOS. 10256/LB OF 1991-92 AND 3244/LB OF 1994 v. I. T. AS. NOS. 10256/LB OF 1991-92 AND 3244/LB OF 1994 1997 PTD 2067

  Income Tax Ordinance 1979 Section 13 (1) (d) Increase Accuracy Case History Value Assessment Returns Sales But ITO: Account Deleted With Normalized Observations Looking At Case History Years Before Un…

• I.T.A. NO.2990/LB OF 1991-92 v. I.T.A. NO.2990/LB OF 1991-92 1997 PTD 2069

  The law that came into notice before the addition of the two notices under section 13 (1) and 13 (2) of the Income Tax Ordinance 1979 section 13 (1) and 13 (2) of the Ordinance was enjoined by the app…

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