Income Tax Appellate Tribunal Pakistan — Judgments of 1998

105 reported judgments of the Income Tax Appellate Tribunal Pakistan from 1998 — page 1 of 2.

• I.T.AS. NOS. 1186/LB, 1187/LB OF 1988-89, 8389/LB, 8390/LB OF 1991-92 AND 3232/LB OF 1994 v. I.T.AS. NOS. 1186/LB, 1187/LB OF 1988-89, 8389/LB, 8390/LB OF 1991-92 AND 3232/LB OF 1994 1998 PTD 1

  Income Tax Ordinance 1979 Section 13 (1) (b) Explanation of income increase in the purchase of an unclear investment property cannot be estimated for technical reasons; for the recovery of advance adv…

• I.T.A. NO.294/IB OF 1995-96, DECIDED ON 18TH DECEMBER, 1996. v. I.T.A. NO.294/IB OF 1995-96, DECIDED ON 18TH DECEMBER, 1996. 1998 PTD 7

  Punjab Capital Gains Tax Rules 1964 Sections 80C (5) and 50 (4) Tax Scope on Contractors and Importers Supply of Primitive Tax Regime (PTR) Assisi Rs 79,30,021 on which to pay the Company Assessment A…

• I.T.AS. NOS.1810/LB, 1811/LB AND 684/LB OF 1992-93, DECIDED ON 10TH JUNE, 1996. v. I.T.AS. NOS.1810/LB, 1811/LB AND 684/LB OF 1992-93, DECIDED ON 10TH JUNE, 1996. 1998 PTD 13

  Non-payment of tax under section 91 of the Income Tax Ordinance, 1979, before the finalization of the assessment before the addition of the Income Tax Ordinance 1979 section 13 (l) (b) and 91 unplanne…

• I.T.A. NO.61 15/LB OF 1996, DECIDED ON 16TH SEPTEMBER, 1996. v. I.T.A. NO.61 15/LB OF 1996, DECIDED ON 16TH SEPTEMBER, 1996. 1998 PTD 16

  Assessing the assessment of Income Tax Ordinance 1979 Section 63 best judgment, Assisi indicated that in response to the notice under Section 61 of Income Tax Ordinance, 1979, Assisi participated in t…

• I.T.AS. NOS.4419/1.B OF 1991-92, 1150/LB, 3272/LB, 7047/LB OF 1992-93, 3367/LB AND 3628/LB OF 1995, v. I.T.AS. NOS.4419/1.B OF 1991-92, 1150/LB, 3272/LB, 7047/LB OF 1992-93, 3367/LB AND 3628/LB OF 1995, 1998 PTD 19

  Income Tax Ordinance 1979 Section 39 and Second Schedule, Part I, CL (72) General Insurance Business Allowance and Relief Savings Certificate of Interest, Insurance Company, Zakat and Osiril Bonus Ass…

• I.T.AS. NOS.3945/LB AND 388/LB OF 1991-92, DECIDED ON 23RD JULY, 1996. v. I.T.AS. NOS.3945/LB AND 388/LB OF 1991-92, DECIDED ON 23RD JULY, 1996. 1998 PTD 27

  Income Tax Ordinance 1979 Sections 13 (1) (b) and 13 (1) (d) Review of Increase in Unclaimed Investment of Understanding Revenue Lady Professor and Visiting Surgeon Announcement of Invoicing Officer o…

• I.T.AS. NOS. 919/LB TO 921/LB OF 1991-92, DECIDED ON 19TH DECEMBER, 1996. v. I.T.AS. NOS. 919/LB TO 921/LB OF 1991-92, DECIDED ON 19TH DECEMBER, 1996. 1998 PTD 32

  Income Tax Ordinance 1979 Section 32 (3) Earnings Estimates No evidence was presented in support of the declared income assessment officer determining income on such data, which led to the AAC's appea…

• W. T. A. NO. 204/LB OF 1991-92, DECIDED ON 22ND AUGUST, 1997. v. W. T. A. NO. 204/LB OF 1991-92, DECIDED ON 22ND AUGUST, 1997. 1998 PTD 44

  Wealth Tax Rules 1963 Section 5 (1) (xvi) Wealth Tax Rules, 1963, R 8 Residential Home Waiver Option The Assessing Officer Assessed the Cost of Return of a Residential Home and a Half of the Commercia…

• I.T.A. NO.222(PB) OF 1996-97, DECIDED ON 15TH SEPTEMBER, 1997. v. I.T.A. NO.222(PB) OF 1996-97, DECIDED ON 15TH SEPTEMBER, 1997. 1998 PTD 53

  Self-Assessment Scheme for Income Tax Ordinance 1979 Section 59 (4) 1993 94, CBR Circular No. 9 of Para I (k) 1993, Circular No. 3 of 1994, Para 1 (k) Circular No. 3 of 1994, Failure of Dated 3 2 1994…

• R. AS. NOS. 112/KB TO 115/KB OF 1996, DECIDED ON 16TH JANUARY, 1997. v. R. AS. NOS. 112/KB TO 115/KB OF 1996, DECIDED ON 16TH JANUARY, 1997. 1998 PTD 62

  Income Tax Ordinance 1979 Section 136 (1) Referring to the High Court's mandatory jurisdiction Question of High Court Nature Law Every question of law should not be referred to a High Court, there mus…

• I.T.AS. NOS.2213/LB, 2214/LB, 6109/LB AND 3008/LB OF 1991-92, DECIDED ON 4TH OCTOBER, 1995. v. I.T.AS. NOS.2213/LB, 2214/LB, 6109/LB AND 3008/LB OF 1991-92, DECIDED ON 4TH OCTOBER, 1995. 1998 PTD 70

  The results announced by the Income Tax Ordinance 1979 Sections 22 and 32 (3) of the Business and Profit and Loss Account were calculated by the assessee of the income from the increase in business. U…

• I.T.A. NO. 2601/1-13 OF 1992-93, DECIDED ON 11TH MARCH. 1997. v. I.T.A. NO. 2601/1-13 OF 1992-93, DECIDED ON 11TH MARCH. 1997. 1998 PTD 71

  Income Tax Ordinance 1979 Sections 22 and 32 return the sales proceeds from the business, applying their own GPS rate estimation officer to the trading account estimator, Sales Announced by the Assiss…

• I.T.AS. NOS. 8592/LB AND 8593/LB OF 1991-92, DECIDED ON 9TH SEPTEMBER, 1997. v. I.T.AS. NOS. 8592/LB AND 8593/LB OF 1991-92, DECIDED ON 9TH SEPTEMBER, 1997. 1998 PTD 273

  Income Tax Ordinance 1979 Section 5 (1) (c) Commissioner Income Tax (Companies) Lahore Circular No. K 160 (4) / 1991 1992/917, dated 5 1 1992 Income Tax Authority and Income Tax Inspector Assistant In…

• I.T.AS. NOS. 5533 \'LB TO 5535/LB OF 1991-92, DECIDED ON 21S: MAY, 1997. v. I.T.AS. NOS. 5533 \'LB TO 5535/LB OF 1991-92, DECIDED ON 21S: MAY, 1997. 1998 PTD 288

  Second Schedule to Income Tax Ordinance 1979, CL (78) The actual income received from the exemption assessment should be taxed and due to the foreign exchange rate profit or the nature of the foreign …

• I.T.AS. NOS.905/113; 906/113 OF 1991-92, 963/113 OF 1993-94, 1053/IB, 1054/IB, 960/113 v. I.T.AS. NOS.905/113; 906/113 OF 1991-92, 963/113 OF 1993-94, 1053/IB, 1054/IB, 960/113 1998 PTD 291

  Section 26 (b) and Fifth Schedule, Part I, R6 (6) of the Income Tax Ordinance 1979, section of the Pakistan Petroleum Production Rules, 1949, R41 Mine and Oil Fields and Mineral Development (Governmen…

• I.T.A. NO.2300/LB OF 1992-93, DECIDED ON 18TH MARCH, 1997. v. I.T.A. NO.2300/LB OF 1992-93, DECIDED ON 18TH MARCH, 1997. 1998 PTD 381

  Income Tax Ordinance 1979 Section 14 (1) and Second Schedule, CL (102A) Exception to the Date of Business Establishment The role of the Commissioner Income Tax is to the extent determined by the date …

• I.T.A. NO.9842/LB OF 1993-94, DECIDED ON 23RD JANUARY, 1997. v. I.T.A. NO.9842/LB OF 1993-94, DECIDED ON 23RD JANUARY, 1997. 1998 PTD 382

  Income Tax Ordinance 1979 Sections 22, 61 and 63 Income Tax Notices Legal Notices Former Acquisition Assessment issued notices to the GPS Assessing Officer's 20 issued to confirm the return of sales, …

• I.T.A. NO.581/LB OF 1997, DECIDED ON 20TH MARCH, 1997. v. I.T.A. NO.581/LB OF 1997, DECIDED ON 20TH MARCH, 1997. 1998 PTD 384

  Income Tax Ordinance 1979 Section 16 Salary Earnings were accepted as income to a company's Essential Director Utilities. The Property Assessing Revenue Officer dismissed the same thing, which was not…

• I. T. A. NO. 1121/LB OF 1992,93, DECIDED ON 4TH MARCH, 1997. v. I. T. A. NO. 1121/LB OF 1992,93, DECIDED ON 4TH MARCH, 1997. 1998 PTD 388

  Income Tax Ordinance 1979 Sections 22 and 32 (3) Estimate income from business GP Rate Markup Traceback Assisi returns sales with the request of his GP Rate Assessment Officer, 30% GP rate Rejected th…

• I.T.A. NO.328/LB OF 1993, DECIDED ON 22ND APRIL, 1997 v. I.T.A. NO.328/LB OF 1993, DECIDED ON 22ND APRIL, 1997 1998 PTD 390

  Income Tax Ordinance 1979 Sections 22 and 32 (3) Add Business Income to GP Rate Add Back Assisi returned the income and applied the GPAT rate of his Assessing Officer, rejecting the announced version …

• I. T. A. NO. 1116/LB OF 1993, DECIDED ON 3RD APRIL, 1997. v. I. T. A. NO. 1116/LB OF 1993, DECIDED ON 3RD APRIL, 1997. 1998 PTD 391

  Income Tax Ordinance 1979 Section 59 (1) CBR Circular No. 221 1991 Dated 21 7 1991 Self-Assessment Scheme Disclosure of the reasons for selection of the case, sys-Self Assessment Scheme Under the Issu…

• I.T.A. NO.3371/LB/1996, DECIDED ON 9TH APRIL, 1997. v. I.T.A. NO.3371/LB/1996, DECIDED ON 9TH APRIL, 1997. 1998 PTD 394

  Income Tax Ordinance 1979 Sections 56, 61 and 13 (1) Property Purchase Property Registration by Assessment Registered Dead Parallel Matter Extra Assisi purchased the house for a specific house and acc…

• I.T.A. NO.2633/LB OF 1992-93, DECIDED ON 5TH APRIL, 1997. v. I.T.A. NO.2633/LB OF 1992-93, DECIDED ON 5TH APRIL, 1997. 1998 PTD 397

  Income Tax Ordinance 1979 Sections 22 and 32 (3) under the head of the Finance Assessment Officer, under the Head of Finance, under Section 24 (ff) of the Ordinance, in Charity and Donations and P&L. …

• I.T.AS. NOS. 70/LB AND 71/LB 1996, DECIDED ON 5TH APRIL, 1997. v. I.T.AS. NOS. 70/LB AND 71/LB 1996, DECIDED ON 5TH APRIL, 1997. 1998 PTD 399

  Income Tax Ordinance 1979 Sections 22 and 32 (3) Evaluate the income from the business Returns the sales for two years with a permanent request from the GP rate estimator. The appraisal officer made t…

• I.T.A. NO.429/LB OF 1993, DECIDED ON 26TH FEBRUARY, 1997. v. I.T.A. NO.429/LB OF 1993, DECIDED ON 26TH FEBRUARY, 1997. 1998 PTD 404

  Income Tax Ordinance 1979 Sections 22 and 32 (3) Estimates of business income increase in GP rate 27 sales The GP rate estimation officer accepted the same certification but made the date base Tax sal…

• W.T.AS. NOS. 407/LB TO 412/LB OF 1993, DECIDED ON 7TH APRIL, 1997. v. W.T.AS. NOS. 407/LB TO 412/LB OF 1993, DECIDED ON 7TH APRIL, 1997. 1998 PTD 405

  Wealth Tax Act 1963 Sections 16 (4) (5) and 41 Civil Procedure Code (v. 1908), service of OV, R17 notices were submitted to a cooperative housing society of the former part assessor, the Legal Notices…

• I.T.AS. NOS.2555/LB AND 2556/LB OF 1987-88, DECIDED ON 8TH MARCH, 1996. v. I.T.AS. NOS.2555/LB AND 2556/LB OF 1987-88, DECIDED ON 8TH MARCH, 1996. 1998 PTD 408

  Notice of Income Tax Ordinance 1979 Section 61, 62, 63, 65, 69 and 74 and assessment against a deceased person was made under section 62/65 of the Ordinance of 1983, 1987. In response to the notificat…

• I.T.A. NO.8340/LB OF 1996, DECIDED ON 7TH APRIL, 1997. v. I.T.A. NO.8340/LB OF 1996, DECIDED ON 7TH APRIL, 1997. 1998 PTD 412

  Income Tax Ordinance 1979 Sections 13 (1) (d), 22 and 32 (3) of the business account of the purchase of the shop, the invoice is returned during the income assessment process. Has been revealed. The s…

• I.T.AS. NOS.6643/LB AND 872/LB OF 1992-93, DECIDED ON 4TH APRIL, 1997. v. I.T.AS. NOS.6643/LB AND 872/LB OF 1992-93, DECIDED ON 4TH APRIL, 1997. 1998 PTD 414

  Income Tax Ordinance 1979 Sections 62 and 55 double taxpayers oppose the assertion that the lease income was assessed in the hands of the original owners and that the action in the case of AOP was unn…

• I.T.AS. NOS.6745/LB AND 6746/LB OF 1992-93, DECIDED ON 16TH APRIL, 1997. v. I.T.AS. NOS.6745/LB AND 6746/LB OF 1992-93, DECIDED ON 16TH APRIL, 1997. 1998 PTD 415

  Income Tax Ordinance 1979 Sections 22 and 32 (3) Establishment of Business Income Shops Based on the Construction Arbitration Award Assessment of Award-Based Assessment for Property and Construction S…

• T. AS. NOS. 154/LB TO 161/LB OF 1989-90, DECIDED ON 18TH MARCH, 1997 v. T. AS. NOS. 154/LB TO 161/LB OF 1989-90, DECIDED ON 18TH MARCH, 1997 1998 PTD 417

  Income Tax Act 1922 Section 48 Martial Law Regulation No. 1969 Income Tax Appellate Tribunal Rules 1981, RR 11 and 12 In addition to the restriction of appeal tax restrictions, 32 of the 1969 people r…

• I.T.A. NO. 185/LB OF 1993-94, DECIDED ON 9TH MAY, 1997. v. I.T.A. NO. 185/LB OF 1993-94, DECIDED ON 9TH MAY, 1997. 1998 PTD 769

  Option to amend the Income Tax Ordinance 1979 Section 66A & 59 IAC Order Self Assessment Scheme, 1988 89, paragraph 4 (ii), SCI for the total audit under paragraph 4 (ii) ? The IAC of the Self Assessm…

• I.T.A. NO.770/LB OF 1994, DECIDED ON 22ND MAY, 1997. v. I.T.A. NO.770/LB OF 1994, DECIDED ON 22ND MAY, 1997. 1998 PTD 771

  Circular No. 16 1992, paragraph 4 (ii) of the Income Tax Ordinance 1979 Section 62 and 59 CBR returns the proceeds of the detailed assessment assessor who returns his / her CP Rate Assessing Officer. …

• I.T.AS. NOS.2320/LB TO 2322/LB OF 1996, 437/LB OF 1992-93, 2539/LB, 2540/LB AND 2537/LB OF 1996 v. I.T.AS. NOS.2320/LB TO 2322/LB OF 1996, 437/LB OF 1992-93, 2539/LB, 2540/LB AND 2537/LB OF 1996 1998 PTD 773

  Income Tax Ordinance 1979 Section 22 Income from business growth, which declares earnings from cotton manufacture and sales, and estimates of production results and sales rates that the diagnostic off…

• I.T.A. NO. 1199/LB OF 1986-87, DECIDED ON 23RD MAY, 1997 v. I.T.A. NO. 1199/LB OF 1986-87, DECIDED ON 23RD MAY, 1997 1998 PTD 777

  Income Tax Ordinance 1979 Sections 16, 59, 62 and 12 (7) of the Self-Assessment Loan Advance Edition Edition Sideci returned the income under the Self Assessment Scheme ITO which found that the Assisi…

• I.T.A. NO.7623/LB OF 1996, DECIDED ON 8TH MARCH, 1997. v. I.T.A. NO.7623/LB OF 1996, DECIDED ON 8TH MARCH, 1997. 1998 PTD 781

  Income Tax Ordinance 1979 Sections 62, 65 and 13 (1) (d) Reopening a Case Definition Information Assured by the Assessor of the Income Tax Information Assured Information Requires Assessment of Return…

• W.T.AS. NOS. 3 TO 9/LB OF 1997, DECIDED ON 3RD MAY, 1997. v. W.T.AS. NOS. 3 TO 9/LB OF 1997, DECIDED ON 3RD MAY, 1997. 1998 PTD 787

  Section 16 and 17 of the Wealth Tax Act 1963 failed to voluntarily file returns, the extent to which the assessor did not file a return in the assessment years from 1986 to 1987, 93, however, the Assi…

• I.T.AS. NOS.6/LB, 7/LB, 8/LB, 9/LB OF 1986-87, 136/LB, 137/LB OF 1987-88, 164/LB v. I.T.AS. NOS.6/LB, 7/LB, 8/LB, 9/LB OF 1986-87, 136/LB, 137/LB OF 1987-88, 164/LB 1998 PTD 789

  Income Tax Ordinance 1979 Sections 62 and 65 Additional Assessment Assessing Officer's Reopening of Diagnostic Data Received and IAC's Prior Approval, Required for Reopening of Assessments, was held ,…

• I.T.AS. NOS.6666/LB, 6665/LB OF 1992-93, 2009/LB, 2010/LB OF 1995, 5588/LB v. I.T.AS. NOS.6666/LB, 6665/LB OF 1992-93, 2009/LB, 2010/LB OF 1995, 5588/LB 1998 PTD 860

  Income Tax Ordinance 1979 Section 32 (3) Disclaimer Accounts In the past, the maximum gross profit rate for the account was properly maintained and the accounting method could not be found to be flawe…

• I.T.A. NO.685/HQB OF 1987-88, DECIDED ON 21ST OCTOBER, 1997. v. I.T.A. NO.685/HQB OF 1987-88, DECIDED ON 21ST OCTOBER, 1997. 1998 PTD 878

  Income Tax Ordinance 1979 Sections 59 and 62 of CBR Circular No. 5, Articles 26 6, 1984, Paragraph 4 and 9 Self Assessment Scheme 1984 85, Paragraph 4 and 9 Returns filed under the Self-Assessment Sch…

• I.T.AS. NOS. 1999/LB, 2000/LB AND 2002/LB OF 1996, DECIDED ON 17TH DECEMBER, 1997 v. I.T.AS. NOS. 1999/LB, 2000/LB AND 2002/LB OF 1996, DECIDED ON 17TH DECEMBER, 1997 1998 PTD 1099

  Second Schedule of Income Tax Ordinance 1979, CLS 86, 93 and 94 Income Tax Ordinance of the Educational Institution, Sec 86, Sec 86 of 1979, without bringing any disqualification into the house, the o…

• I. T. A. NO. 150/KB OF 1996-97, DECIDED ON 13TH AUGUST, 1997. v. I. T. A. NO. 150/KB OF 1996-97, DECIDED ON 13TH AUGUST, 1997. 1998 PTD 1103

  Income Tax Ordinance 1979 Section 49 7 Allowance Direct deduction cannot be allowed Rule Section 49, Income Tax Ordinance, 1979 clearly indicates that no direct deduction is allowed, as allowances and…

• I.T.AS. NOS.2286/KB AND 2287/KB OF 1996-97, DECIDED ON 5TH JANUARY, 1998. v. I.T.AS. NOS.2286/KB AND 2287/KB OF 1996-97, DECIDED ON 5TH JANUARY, 1998. 1998 PTD 1201

  The filing of returns with respect to income under Section 80C Workers Welfare Fund Ordinance (XXXVI of XXXVI XXXVIII), Section 4 Total Income Tax Ordinance, 1979 and respect of income under Income Ta…

• I.T.AS. NOS.2758/KB, 2762/KB, 2761/KB, 2759/KB, 2760/KB, 1628/KB OF 1986-87 v. I.T.AS. NOS.2758/KB, 2762/KB, 2761/KB, 2759/KB, 2760/KB, 1628/KB OF 1986-87 1998 PTD 1208

  Income Tax Ordinance 1979 Section 79 A Pharmaceutical Manufacturing Company Assessing Revenue From Non-Resident Deals Raw Materials In Preparation Of Drugs Imported From Non-Resident Affiliate 79, Inc…

• I.T.A. NO.5921/LB OF 1996, DECIDED ON 15TH JANUARY, 1998. v. I.T.A. NO.5921/LB OF 1996, DECIDED ON 15TH JANUARY, 1998. 1998 PTD 1217

  Section 11 and 13 Total Income Considered Income Profit and Disadvantages Additional principles of not allowing expenditure in the account are not considered to be allowed in the profit and loss accou…

• I.T.AS. NOS.2803/LB AND 2804/LB OF 1997, DECIDED ON 13TH DECEMBER, 1997. v. I.T.AS. NOS.2803/LB AND 2804/LB OF 1997, DECIDED ON 13TH DECEMBER, 1997. 1998 PTD 1238

  Income Tax Ordinance 1979 Section 13 (l) (c) The reviewer, a partner of a registered firm, justifying the increase of unregistered investment, failed to prove that the money in his personal names was …

• I.T.AS. NOS.925(IB) TO 954(IB) OF 1991-92, HEARD ON 8TH APRIL, 1997. v. I.T.AS. NOS.925(IB) TO 954(IB) OF 1991-92, HEARD ON 8TH APRIL, 1997. 1998 PTD 1250

  Instead of issuing a notice under section 65 of the Income Tax Ordinance 1979, the notice of Sections 56 and 65 of issuing a notice under the Total Income Tax Ordinance 1979, where prior approval of t…

• I.T.AS. NOS.425(IB) TO 427(IB) OF 1996-97, DECIDED ON 8TH DECEMBER1997. v. I.T.AS. NOS.425(IB) TO 427(IB) OF 1996-97, DECIDED ON 8TH DECEMBER1997. 1998 PTD 1264

  Income Tax Ordinance 1979 Sections 80 AA and 12 (5) Technical Services Fee Taxability / Technical Service / Concession Assistance, a non-residential company in which revenues are paid by providing spe…

• I.T.A. NO. 1944/LB OF 1991-92, DECIDED ON 10TH DECEMBER, 1997. v. I.T.A. NO. 1944/LB OF 1991-92, DECIDED ON 10TH DECEMBER, 1997. 1998 PTD 1280

  Income Tax Ordinance 1979 Section 23 (1) (xviii) Deductions Commercial Justification Promotion Commercial Bribery Test Customs or Use Nature Maxim Criminals Explaining all related requests There are n…

• I.T.AS. NOS. 378 TO 380/PB OF 1995-96, DECIDED ON 20TH SEPTEMBER, 1997. v. I.T.AS. NOS. 378 TO 380/PB OF 1995-96, DECIDED ON 20TH SEPTEMBER, 1997. 1998 PTD 1379

  Income Tax Ordinance 1979 Section 156 Error correction is evident on the face of the error record where one of the provisions is capable of two interpretations, adopting such an interpretation cannot …

• I.T.AS. NOS.5806/KB, 5807/KB, 6309/KB OF 1991-92 AND 893/KBOF 1996-97 v. I.T.AS. NOS.5806/KB, 5807/KB, 6309/KB OF 1991-92 AND 893/KBOF 1996-97 1998 PTD 1387

  Income Tax Ordinance 1979 Section 62 GF Rate Applicable to the Appellate Authority Despite specific direction, no parallel case was presented by the examining officer while keeping in view the actual …

• I.T.A. NO.331/HQB OF 1989-90, DECIDED ON 28TH JUNE, 1997. v. I.T.A. NO.331/HQB OF 1989-90, DECIDED ON 28TH JUNE, 1997. 1998 PTD 1391

  Income Tax Ordinance 1979 Section 65 Re-Review Launched by the Assessing Officer through the Assessing Officer, evaluating the sale of a plot through a change of review, was, in the circumstances, hyp…

• I.T.A. NO.391/KB OF !995-96, DECIDED ON 23RD SEPTEMBER, 1997. v. I.T.A. NO.391/KB OF !995-96, DECIDED ON 23RD SEPTEMBER, 1997. 1998 PTD 1393

  Income Tax Ordinance 1979 Section 59 Self Assessment Scheme (1992 93), Para 4 CBR Circular No. 16 1992 Dated 1 7 1992, Assessment was filed by Para 4 Returns of Self Assessment Scheme (1992 93), as me…

• I.T.AS. NOS.4263/LB TO 4266/LB OF 1996, DECIDED ON 14TH JUNE, 1997. v. I.T.AS. NOS.4263/LB TO 4266/LB OF 1996, DECIDED ON 14TH JUNE, 1997. 1998 PTD 1396

  Income Tax Ordinance 1979 Section 65 Resumption of Assessment Unless the Assessing Officer has freely exercised his mind in compliance with the Superior Authority's order, the provisions of Section 65…

• I.T.AS. NOS. 443/KB, 444/KB OF 1995?96, 1226/KB OF 1994?95, 1560/KB OF 1996?97 v. I.T.AS. NOS. 443/KB, 444/KB OF 1995?96, 1226/KB OF 1994?95, 1560/KB OF 1996?97 1998 PTD 1878

  Income Tax Ordinance 1979 Sections 65 and 5 (i) (c) (CC) Apply the principles of reappraisal legal approval Section 5 (1) (c) (CC), Income Tax Ordinance, 1979 DCIT and I AC Nature's Permanent Powers a…

• I.T.AS. NOS. 1349/KB ARID 747 OF 1997-98, DECIDED ON 2ND MARCH, 1998 v. I.T.AS. NOS. 1349/KB ARID 747 OF 1997-98, DECIDED ON 2ND MARCH, 1998 1998 PTD 1898

  Income Tax Ordinance 1979 Section 13 (1) (AA) Economic Reforms Act (XII of 1992), Sections 4 and 5 Section RO 714 (1) / 1993, dated 21 8 1993 From estimating real estate investment gold Imports do not…

• I. T. A. NO. 818/KB OF 1987-88, DECIDED ON 26TH FEBRUARY, 1998. v. I. T. A. NO. 818/KB OF 1987-88, DECIDED ON 26TH FEBRUARY, 1998. 1998 PTD 1912

  Income Tax Ordinance 1979 Sections 65 and 59 Re-evaluation commences for property replacement property that was received at the time of implementation, was not available at the relevant time, nor was …

• I.T.A NO.4647/LB OF 1997, DECIDED ON 18TH FEBRUARY, 1998. v. I.T.A NO.4647/LB OF 1997, DECIDED ON 18TH FEBRUARY, 1998. 1998 PTD 1924

  Income Tax Ordinance 1979 Section 13 Loan Considered Income If the Assessing Officer held that the debt obtained by the Assessment was the result of a comprehensive arrangement, he could seek the prov…

• I.T.A. NO.2075/KB OF 1996-97, DECIDED ON 25TH FEBRUARY, 1998. v. I.T.A. NO.2075/KB OF 1996-97, DECIDED ON 25TH FEBRUARY, 1998. 1998 PTD 1944

  Income Tax Ordinance 1979 Section 156 Error Correction, Correct Assessor filed a statement in 1991 under 5 143B of Income Tax Ordinance 1979. 92 The total recovery was declared at Rs 6,74,132 and the …

• I.T.A. NO.4643/LB OF 1997, DECIDED ON 17TH JANUARY, 1998. v. I.T.A. NO.4643/LB OF 1997, DECIDED ON 17TH JANUARY, 1998. 1998 PTD 1945

  Additional Tax Levy in the Income Tax Ordinance 1979 Section 89 CBR Circular No. 8 1991 to compute the period of interruption of additional tax levy (appeal) for the period for which the inquiry offic…

• W.T.AS. NOS. 197/KB TO 200/KB OF 1997-98, DECIDED ON 7TH MARCH, 1998. v. W.T.AS. NOS. 197/KB TO 200/KB OF 1997-98, DECIDED ON 7TH MARCH, 1998. 1998 PTD 1951

  R 8 (2) (c) (I) Wealth Tax Act (XV of 1963), Section 35 Valuation of the value of the shares Accurate Breach of the value of the shares Assesee wishes to assess the value of the shares under the acqui…

• I.T.A. NO.244/KB OF 1996-97, DECIDED ON 8TH JULY, 1997. v. I.T.A. NO.244/KB OF 1996-97, DECIDED ON 8TH JULY, 1997. 1998 PTD 1962

  Income Tax Ordinance 1979 Section 12 (19) of CBR Circular No. 20, 1988 dated 18 10 1988 Earnings Income Income paid or payable to a leasing company in connection with the leasing of an asset. Will be …

• I.T.A. NO. 1705/KB OF 1996-97, DECIDED ON 1ST APRIL, 1998. v. I.T.A. NO. 1705/KB OF 1996-97, DECIDED ON 1ST APRIL, 1998. 1998 PTD 2017

  Income Tax Ordinance 1979 Section 2 (16), 2 (32) and Schedule I, Part I, Part A Society, registered under the Society Registration Act 1860, fulfills all the properties of the Corporate Body and such …

• W.T.AS. NOS.359/LB OF 1985-86; 360/LB OF 1985-86; 180/LB OF 1988-89; 340/LB v. W.T.AS. NOS.359/LB OF 1985-86; 360/LB OF 1985-86; 180/LB OF 1988-89; 340/LB 1998 PTD 2054

  Proper description of the Wealth Tax Act 1963 Section 2 (e) (ii), Section 2 (e) (ii) clarification on the Property and Purpose Principles of the Wealth Tax Act of 1915 where on the day of the property…

• I.T.AS. NOS.1482/KB, 1483/KB, 1484/KB OF 1997-98, DECIDED ON 17TH MARCH, 1998. v. I.T.AS. NOS.1482/KB, 1483/KB, 1484/KB OF 1997-98, DECIDED ON 17TH MARCH, 1998. 1998 PTD 2078

  The Second Schedule to Income Tax Ordinance 1979, C1 125B and Section 66A exemption, grant of industrial offer was not established nor commercial production started nor any positive evidence was prese…

• I.T.A. NO. 1627/LB OF 1986-87, DECIDED ON 3RD APRIL, 1998. v. I.T.A. NO. 1627/LB OF 1986-87, DECIDED ON 3RD APRIL, 1998. 1998 PTD 2091

  Income Tax Ordinance 1979 Section 65 (2) [As amended by the Finance Act (VI VI of 1987)] Section 65 (2), Reopening the Income Tax Ordinance 1979 assessment is in the natural process of authenticating …

• I.T.AS. NOS.7183/LB, 7184/LB OF 1996, 2015/LB TO 2017/LB OF 1997, DECIDED ON 17TH MARCH, 1598. v. I.T.AS. NOS.7183/LB, 7184/LB OF 1996, 2015/LB TO 2017/LB OF 1997, DECIDED ON 17TH MARCH, 1598. 1998 PTD 2106

  Income Tax Ordinance 1979 Section 32 (3) Assessment of Accounts Rejection Assessment is entitled to adopt accounting method in any way and the Assessment Officer is obliged to formulate his opinion ba…

• T.A. NO.259/KB OF 1997-98, DECIDED ON 10TH DECEMBER, 1997. v. T.A. NO.259/KB OF 1997-98, DECIDED ON 10TH DECEMBER, 1997. 1998 PTD 2538

  Income Tax Ordinance 1979 to review the assessment order passed under section 62, section 62 and 66 of the Assistant Commissioner inspecting the Income Tax Ordinance, 1979, which by the Assessment Off…

• T.A. NO. 2131/KB OF 1995-96, DECIDED ON 26TH FEBRUARY, 1998 v. T.A. NO. 2131/KB OF 1995-96, DECIDED ON 26TH FEBRUARY, 1998 1998 PTD 2544

  Filed under Income Tax Ordinance 1979 Section 59 (1) Self Assessment Scheme 1992 93 for Self Assessment Scheme, Para 6 (e) Circular No. 16 of CBR, Dated 1 7 1992, Para 6 (e) Self Assessment Scheme Ret…

• I.T.AS. NOS. 899/KB TO 901/KB OF 1994-95, DECIDED ON 17TH FEBRUARY; 1998. v. I.T.AS. NOS. 899/KB TO 901/KB OF 1994-95, DECIDED ON 17TH FEBRUARY; 1998. 1998 PTD 2547

  Income Tax Ordinance 1979 Section 65 Reassessment Assessment Assessment of Revenue Received Under Self Assessment Scheme Subsequent information revealed that bonus and cash incentives were not shown i…

• M. A. (RECT.) NOS. 371/KB TO 373/KB OF 1997-98 IN I.T.AS. NOS.899/KB TO 901/KB OF 1994-95 v. M. A. (RECT.) NOS. 371/KB TO 373/KB OF 1997-98 IN I.T.AS. NOS.899/KB TO 901/KB OF 1994-95 1998 PTD 2551

  Income Tax Ordinance 1979 Section 156 Error Correction The Income Tax Appellate Tribunal's order was approved on the basis of factual misconduct and the order of misunderstanding was sought by the tri…

• M. A. NO. 121/LB OF 1996, DECIDED ON 18TH OCTOBER, 1997. v. M. A. NO. 121/LB OF 1996, DECIDED ON 18TH OCTOBER, 1997. 1998 PTD 2552

  Income Tax Appellate Tribunal Rules, Income Tax Appellate Tribunal Rules, are directory and are not compulsory. Was. Application for correction of Income Tax Appellate Tribunal Rules, 1981 Regulations…

• I.T.A. NO.265(PB) OF 1995-96, DECIDED ON 16TH FEBRUARY, 1997. v. I.T.A. NO.265(PB) OF 1995-96, DECIDED ON 16TH FEBRUARY, 1997. 1998 PTD 2865

  Revise the powers of the Income Tax Ordinance 1979 Sections 66A, 12 (18) and 13 (1) (AA) of the IAC as Deputy Commissioner, as the amount received by Telegraphic Transfer (TT). And not as an amount re…

• M. AS. NOS. 50/LB TO 59/LB OF 1995, DECIDED ON 23RD OCTOBER, 1995. v. M. AS. NOS. 50/LB TO 59/LB OF 1995, DECIDED ON 23RD OCTOBER, 1995. 1998 PTD 2896

  Reese Judsta's Principles of Applicable Justice Disciplinary Rule does not apply to income tax proceedings because it is the law's proposition that every assessment year has a free accounting period a…

• W.T.AS. NOS.27/LB, 28/LB 1/LB, 2/LB OF 1983-84, 336/1,13 OF 1987-88, AND 560/LB TO 564/LB v. W.T.AS. NOS.27/LB, 28/LB 1/LB, 2/LB OF 1983-84, 336/1,13 OF 1987-88, AND 560/LB TO 564/LB 1998 PTD 2900

  In the notice issued under section 3, 2 (e) (ii), (m) of the Wealth Tax Act 1963 and section 17 of the 21 Wealth Tax Act 1963, the claim for exemption was filed by Allaah created by Almighty Allah. Pr…

• I.T.A. NO. 1633/KB OF 1997-98, DECIDED ON 20TH MAY, 1998. v. I.T.A. NO. 1633/KB OF 1997-98, DECIDED ON 20TH MAY, 1998. 1998 PTD 2909

  The Second Schedule to Income Tax Ordinance 1979 Section 13 (a) and 66 Income Tax Ordinance 1979, the removable investment waiver claimed on the cash of 1979 FEBC, was completed under section 62, the …

• I.T.AS. NOS. 1545/KB TO 1548/KB OF 1997-98, DECIDED ON 20TH MAY, 1998. v. I.T.AS. NOS. 1545/KB TO 1548/KB OF 1997-98, DECIDED ON 20TH MAY, 1998. 1998 PTD 2961

  Acting on the Income Tax Ordinance 1979 Section 164 Tax Rate of the officer assessing the double income tax relief for the tax at the average rate of tax, rejecting the tax rate for the purpose of rel…

• I. T. A. NO. 058/KB OF 1988-89, DECIDED ON 26TH SEPTEMBER, 1997. v. I. T. A. NO. 058/KB OF 1988-89, DECIDED ON 26TH SEPTEMBER, 1997. 1998 PTD 2966

  The Rules of Income Tax Appellate Tribunal RR 10, 11, 12 & 14 were different from the basis of the appeal sent to the Assessee regarding the scope of appeal submitted before the Appellate Tribunal, fo…

• I.T.AS. NOS.1077/KB, 1078/KB OF 1995-96 AND. 2255/KB OF 1996-97, DECIDED ON 8TH MAY, 1998. v. I.T.AS. NOS.1077/KB, 1078/KB OF 1995-96 AND. 2255/KB OF 1996-97, DECIDED ON 8TH MAY, 1998. 1998 PTD 2975

  Income Tax Ordinance 1979 Section 8 Central Board of Revenue…

• I.T.A. NO.2761/LB OF 1992-93, DECIDED ON 1ST FEBRUARY, 1997. v. I.T.A. NO.2761/LB OF 1992-93, DECIDED ON 1ST FEBRUARY, 1997. 1998 PTD 2987

  Income Tax Ordinance 1979 Section 29 (3) (b) and Third Schedule, R8 (5) Assessing Revenue Assessment Fair Market Value The sale of defaulted assets was rejected by this Value Assigning Officer, with a…

• I.T.AS. NOS.280/KB TO 284/KB OF 1995-96, DECIDED ON 25TH JULY, 1997. v. I.T.AS. NOS.280/KB TO 284/KB OF 1995-96, DECIDED ON 25TH JULY, 1997. 1998 PTD 3175

  Income Tax Ordinance 1979 Sections 13 (1) (e) and 62 Seconds, under Income Tax Ordinance, 1979, were charged with reviewing the Income Tax Ordinance completed under the Self Assessment Scheme Notices …

• I.T.AS. NOS.9558/LB, 9559/LB OF 1992-93, 4136/LB OF 1994, DECIDED ON 30TH JUNE, 1998. v. I.T.AS. NOS.9558/LB, 9559/LB OF 1992-93, 4136/LB OF 1994, DECIDED ON 30TH JUNE, 1998. 1998 PTD 3179

  Income Tax Ordinance 1979 Sections 30, 19 and 15 receive income from property or other means from the Association of Persons, which purchase super-structures of the market covered with the Capital Dev…

• I. T. A. NO.6078/LB OF 1995, DECIDED ON 18TH JUNE, 1998. v. I. T. A. NO.6078/LB OF 1995, DECIDED ON 18TH JUNE, 1998. 1998 PTD 3191

  Assisi was a private limited company based on the Commission's directive to amend the Inspection Order of the Additional Commissioner in Income Tax Ordinance 1979 Section 66 ACBR Circular C No 7 (32) …

• I.T.A. NO.436/LB OF 1998, DECIDED ON 16TH MAY, 1998. v. I.T.A. NO.436/LB OF 1998, DECIDED ON 16TH MAY, 1998. 1998 PTD 3195

  Income Tax Rules 1982 R 3 (2) (c) Income Tax Rule, Rule 4 to 18 of 1982 Advantage Benefit, Director of a full time working company for a company means Director full time for a company Works and active…

• I.T.AS. NOS.3696/LB TO 3698/LB OF 1997, DECIDED ON 5TH MAY, 1998. v. I.T.AS. NOS.3696/LB TO 3698/LB OF 1997, DECIDED ON 5TH MAY, 1998. 1998 PTD 3319

  To amend the order of the Deputy Commissioner of Income Tax Ordinance 1979 Sections 66A, 66 (1) (C) and 30, CI 118D (1), Second Schedule, Part I Power of Inspecting Additional Commissioner, a Public L…

• I.T.A. NO.4790/LB OF 1997, DECIDED ON 8TH JANUARY, 1998. v. I.T.A. NO.4790/LB OF 1997, DECIDED ON 8TH JANUARY, 1998. 1998 PTD 3395

  Income Tax Ordinance 1979 Section 13 (1) (d) Income Tax Rules, 1982, R207 Eden Valletta A, CC purchased the shop and registered its price in accordance with the registered duty, which is based on the …

• I.T.A. NO. 1572/KB OF 1997-98, DECIDED ON 30TH APRIL, 1998. v. I.T.A. NO. 1572/KB OF 1997-98, DECIDED ON 30TH APRIL, 1998. 1998 PTD 3475

  Income Tax Ordinance 1979 Section 164 Unilateral Relief Double Taxes Unilateral Relief Assessee had branches in Azad Kashmir Assisi had filed income tax return in Azad Kashmir. ? In Azad Kashmir, the …

• I. T. A. NO. 1459/KB OF 1997-98, DECIDED ON 15TH APRIL, 1998. v. I. T. A. NO. 1459/KB OF 1997-98, DECIDED ON 15TH APRIL, 1998. 1998 PTD 3478

  Income Tax Ordinance 1979 Section 25 (c) Extra Amount In the case of deduction later, the exemption period of return exemption was examined by the Assessing Officer under section 25 (c), Income Tax Or…

• I.T.A. NO. 481/KB OF 1976-77, DECIDED ON 22ND JANUARY, 1978. v. I.T.A. NO. 481/KB OF 1976-77, DECIDED ON 22ND JANUARY, 1978. 1998 PTD 3488

  Income Tax Act 1922 Section 35 Error Correction Shares revenue from a registered firm The commentary was included with this comment, subject to correction under section 35 of the Income Tax Act 1922. …

• I. T. AS. NOS. 186/KB AND 187/KB OF 1997-98, DECIDED ON 26TH JUNE, 1998. v. I. T. AS. NOS. 186/KB AND 187/KB OF 1997-98, DECIDED ON 26TH JUNE, 1998. 1998 PTD 3499

  Income Tax Ordinance 1979 Section 14 (2) and Second Schedule, Part I, CL (103) Section RO 1081 (1) / 93, Estimation of Waiver 1 11 1993, from a Cooperative Society registered under the Cooperative Soc…

• I.T.A. NO. 184/KB OF 1997, DECIDED ON 12TH MAY, 1998. v. I.T.A. NO. 184/KB OF 1997, DECIDED ON 12TH MAY, 1998. 1998 PTD 3507

  Failure to make statements under Section 51, 108 (b) and 139 Income Tax Rules, 1982, R53 penalty R53, was a violation of section 139 of the Income Tax Rules 1982 Income Tax Ordinance 1979 Is. Section …

• I.T.A. NO.832/LB/D13 OF 1992-93, DECIDED ON 21ST APRIL, 1998. v. I.T.A. NO.832/LB/D13 OF 1992-93, DECIDED ON 21ST APRIL, 1998. 1998 PTD 3699

  Income Tax Ordinance 1979 Section 80C, Second Schedule, Part IV, CL (9) and Sections 55 and 143B Pyramid Tax Regime Assissee submitted the Income Tax Statement under section 55 of the Income Tax Ordin…

• I. T. A. NO. 10198/LB/DB OF 1991-92, DECIDED ON 20TH APRIL, 1998. v. I. T. A. NO. 10198/LB/DB OF 1991-92, DECIDED ON 20TH APRIL, 1998. 1998 PTD 3702

  The Income Tax Ordinance 1979 Section 22 (c) and the Second Schedule, CL (65) Exemption Export Award Assessee have claimed that the officer assessing the exemption received due to the export award has…

• I.T.A. NO.7553/LB OF 1996, DECIDED ON 3RD JUNE, 1997. v. I.T.A. NO.7553/LB OF 1996, DECIDED ON 3RD JUNE, 1997. 1998 PTD 3706

  Income Tax Ordinance 1979 Section 111 Appraisal of Covering Penal Income Evaluation The appraiser purchased the property for a total declared value of Rs 12,00,000 and proposed raising the value to Rs…

• I. T. AS. NOS. 61/KB TO 64/KB OF 1996-97, DECIDED ON 4TH APRIL, 1998. v. I. T. AS. NOS. 61/KB TO 64/KB OF 1996-97, DECIDED ON 4TH APRIL, 1998. 1998 PTD 3718

  Income Tax Ordinance 1979 Section 19 Property income review was received at the building's warehouse which stated that receipts were not for the purpose of leaving the property, but for the storage of…

• I.T.A. NO.4614/LB OF 1997, DECIDED ON 13TH JANUARY, 1998. v. I.T.A. NO.4614/LB OF 1997, DECIDED ON 13TH JANUARY, 1998. 1998 PTD 3731

  Income Tax Ordinance 1979 Second Schedule, CL 118E Exemption Denied Assisi, a Private Limited Company Memorandum of Association of the Company said that what enables the Company to manage financial ma…

• I.T.A. NO.6082/LB OF 1996, DECIDED ON 25TH MAY, 1998. v. I.T.A. NO.6082/LB OF 1996, DECIDED ON 25TH MAY, 1998. 1998 PTD 3742

  Second Schedule of Income Tax Ordinance 1979, CL (118d) Waiver Period Claim 5-Year Waiver Period Assessment of Trial Production Period Soon after production, it was sold to the open market , Assisi's …

• M. AS. (RECT) NOS.172/KB TO 175/KB OF 1997-98, DECIDED ON 23RD FEBRUARY, 1998. v. M. AS. (RECT) NOS.172/KB TO 175/KB OF 1997-98, DECIDED ON 23RD FEBRUARY, 1998. 1998 PTD 3746

  Income Tax Ordinance 1979 Sections 156 and 13 (l) (a) Error Correction Appeal dealt with ex parte appellant's finding that the objection to an increase under section 13 (1) (a) was objected to. ? Inco…

• I.T.A. NO.665/KB OF 1983-84, DECIDED ON 29TH NOVEMBER, 1984 v. I.T.A. NO.665/KB OF 1983-84, DECIDED ON 29TH NOVEMBER, 1984 1998 PTD 3766

  A separate order was passed by the Assessing Officer under section 23 (3) and 26 of the Income Tax Act 1922 and section 23 (3) and 26A of the Income Tax Act, 1922, an appeal against both orders was fi…

• I.T.A. NO.819/KB OF 1997-98, DECIDED ON 4TH APRIL, 1998. v. I.T.A. NO.819/KB OF 1997-98, DECIDED ON 4TH APRIL, 1998. 1998 PTD 3771

  Income Tax Ordinance 1979 Section 80C, First Schedule, Part 1, Para CCC, Subparagraph (ii) CL (a) and (b) Power Policy, 1994 Tax Rate Not for Private Sector Power Projects Pipeline Project The subsidi…

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