Income Tax Appellate Tribunal Pakistan — Judgments of 1999

67 reported judgments of the Income Tax Appellate Tribunal Pakistan from 1999.

• I.T.A. NO. 10/KB OF 1998?99, DECIDED ON 6TH OCTOBER; 1998. v. I.T.A. NO. 10/KB OF 1998?99, DECIDED ON 6TH OCTOBER; 1998. 1999 PTD 1

  Income Tax Ordinance 1979 Section 80C, 50 (4) (C), First Schedule, Part 1, Para E (B) and Second Schedule, Part IV, CL (9), Second Providence Section R600 (1) / 91 , Date 2 7 1991 Section RO 629/1/199…

• I.T.AS. NOS.927/LB AND 632/LB OF 1998 , DECIDED ON 20TH JUNE, 1998 v. I.T.AS. NOS.927/LB AND 632/LB OF 1998 , DECIDED ON 20TH JUNE, 1998 1999 PTD 4

  Income Tax Ordinance 1979 Sections 62 and 32 (3) Receipt of Assessments Receipts Receipts Receipts An association of persons conducting hospital receipts was announced from various heads of account Ad…

• I.T.A. NO.5554/LB OF 1996, DECIDED ON 7TH OCTOBER, 1998. v. I.T.A. NO.5554/LB OF 1996, DECIDED ON 7TH OCTOBER, 1998. 1999 PTD 8

  Income Tax Ordinance 1979 Section 13 (1) (d) Increase Investigation Buy property adjacent to each of two sale deeds on different dates Assessing Officer Assessed as a unit of property with the assumpt…

• I.T.AS. NOS.749/LB AND 1823/LB OF 1997, DECIDED ON 27TH MAY, 1998. v. I.T.AS. NOS.749/LB AND 1823/LB OF 1997, DECIDED ON 27TH MAY, 1998. 1999 PTD 14

  Tax deduction under section 80C, (50 ()), (99 ()) and Third Schedule, R (()) sources, by the leasing company under tax return section (asing (between)) Lease Arrangement Income Tax Ordinance, 1979 Ref…

• I. T. AS. NOS. 1868/KB AND 1869/KB OF 1997-98, DECIDED ON 18TH SEPTEMBER, 1998. v. I. T. AS. NOS. 1868/KB AND 1869/KB OF 1997-98, DECIDED ON 18TH SEPTEMBER, 1998. 1999 PTD 396

  Income Tax Ordinance 1979 Section 89 Workers Welfare Fund Ordinance, 1971, Section 4 (8) The officer examining the additional tax change imposes an additional tax on the total demand for the inclusion…

• I.T.AS. NOS.576/LB TO 579/LB OF 1995, 4092/LB OF 1994, 3113/LB, v. I.T.AS. NOS.576/LB TO 579/LB OF 1995, 4092/LB OF 1994, 3113/LB, 1999 PTD 401

  Income Tax Ordinance 1979 Section 62 Assessment for the production of accounts, evidence, etc. The cement development fund between the cement / development corporation / corporation cement development…

• I. T. A. NO. 7561/KB OF 1992?93, DECIDED ON 31ST DECEMBER, 1997 v. I. T. A. NO. 7561/KB OF 1992?93, DECIDED ON 31ST DECEMBER, 1997 1999 PTD 426

  Income Tax Ordinance 1979 Section 129 Appeals to the Commissioner of Appeal The Commissioner approves the earlier decision of the order / proceeding without the notice of appeal to the Income Tax (App…

• I.T.A. NO.681/LB OF 1998, DECIDED ON 9TH OCTOBER, 1998. v. I.T.A. NO.681/LB OF 1998, DECIDED ON 9TH OCTOBER, 1998. 1999 PTD 700

  Income Tax Ordinance 1979 Section 66 The Commissioner, who inspected the power of the Additional Commissioner to review the order of the Deputy Commissioner, reviewed the Assessment Order on the basis…

• I.T.AS. NOS.2863/KB OF 1986-87, 1301/KB, 1302/KB OF 1997-98 v. I.T.AS. NOS.2863/KB OF 1986-87, 1301/KB, 1302/KB OF 1997-98 1999 PTD 708

  Sections 30, 31 (1) (b) and Schedule II, Part I, CL (119) Revenue from other sources of income excluding interest income scraps in industrial business Sales of borrowed capital scraps are compared to …

• I. T. A. NO. 1993/KB OF 1997-98, DECIDED ON 21ST OCTOBER, 1998. v. I. T. A. NO. 1993/KB OF 1997-98, DECIDED ON 21ST OCTOBER, 1998. 1999 PTD 726

  Income Tax Ordinance 1979 Section 80 An Non-Resident Air Transport Business Principal Contonation To operate goods by air of a person receiving money for the transportation of passengers, livestock, m…

• I. T.A. NO. 1392/LB OF 1997, DECIDED ON 28TH APRIL, 1997. v. I. T.A. NO. 1392/LB OF 1997, DECIDED ON 28TH APRIL, 1997. 1999 PTD 793

  Income Tax Ordinance 1979 Section 66A, Second Schedule, CL (118 (c)) Section RO No. 283 1990 Section RO No. 1283, Date 13 12 1990 Inspection Powers of CBR Circular No. 9 Deputy Deputy Commissioner Cla…

• I.T.A. NO-6815/LB OF 1992-93, DECIDED ON 18TH AUGUST, 1998. v. I.T.A. NO-6815/LB OF 1992-93, DECIDED ON 18TH AUGUST, 1998. 1999 PTD 811

  Section 80D and 107 tax credits of the Indian Income Tax Act 1961 The minimum taxing officer receiving turnover tax under section 80D, Income Tax Ordinance 1979, alternating with balance, section 107 …

• I.T.AS. NOS. 111/KB AND 112/KB OF 1998-99, DECIDED ON 2ND NOVEMBER, 1998. v. I.T.AS. NOS. 111/KB AND 112/KB OF 1998-99, DECIDED ON 2ND NOVEMBER, 1998. 1999 PTD 816

  Income Tax Ordinance 1979 Section 66 The Commissioner's A & 65 powers to inspect the order of the Deputy Commissioner to review the order of the Deputy Commissioner were reviewed by the IAC in an inte…

• W. T. A. NO. 152/KB OF 1998=99, DECIDED ON 26TH DECEMBER, 1998. v. W. T. A. NO. 152/KB OF 1998=99, DECIDED ON 26TH DECEMBER, 1998. 1999 PTD 1342

  Wealth Tax Act 1963 Section 16 (4) Wealth Tax Rules, 1963, R8 (8) The value of interest in the contribution / association of the evaluated persons all the part of the claimed income but limited this c…

• I.T. AS. NOS. 1100/KB AND 707/KB OF 1997-98, DECIDED ON 30TH JULY, 1998. v. I.T. AS. NOS. 1100/KB AND 707/KB OF 1997-98, DECIDED ON 30TH JULY, 1998. 1999 PTD 1346

  Income Tax Ordinance 1979 Section 23 (1) (v) Depreciation allowance on the assets received on the lease is a method of calculating the actual depreciation included in the income earned under the head …

• I.T.AS. NOS.349/KB TO 351/KB OF 1998-99, DECIDED ON 19TH DECEMBER, 1998. v. I.T.AS. NOS.349/KB TO 351/KB OF 1998-99, DECIDED ON 19TH DECEMBER, 1998. 1999 PTD 1351

  Income Tax Ordinance 1979 Sections 2 (6) and 129 SCC Appeals were created in the name of Assisi, a company which was one of a group of companies that preferred the appeal to the Group of Companies. Wa…

• I.T.AS. NOS.91/KB AND 92/KB OF 1998-99, DECIDED ON 5TH JANUARY, 1999. v. I.T.AS. NOS.91/KB AND 92/KB OF 1998-99, DECIDED ON 5TH JANUARY, 1999. 1999 PTD 1433

  Provisions made under section 62, Income Tax Ordinance, 1979 under 1979,, & Additional tax compensation on failure to pay 80 & D 80 D assessment, tax or penalty less than section DD D under the Ordina…

• W.T.AS. NOS.314/IB TO 316/113 OF 1996-97, DECIDED ON 23RD NOVEMBER, 1998. v. W.T.AS. NOS.314/IB TO 316/113 OF 1996-97, DECIDED ON 23RD NOVEMBER, 1998. 1999 PTD 1444

  Income Tax Ordinance 1979 Section 19 (3), Explanation CBR Circular No. IT 13 (24) 80 PT, dated 8 7 1985 The rent income was obtained from a self-employed house. The First Appellate Authority dismissed…

• 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 1999 PTD 1458

  Income Tax Ordinance 1979 Sections 156, 50 (4), 80C (4) and 143B Error Correction The first appellate authority has, to some extent, passed an order approved by the officer examining under section 156…

• W.T.AS. NOS. 326/KB TO 329/KB, 311/KB TO 320/KB OF 1997-98, 57/KB, v. W.T.AS. NOS. 326/KB TO 329/KB, 311/KB TO 320/KB OF 1997-98, 57/KB, 1999 PTD 1494

  Wealth Tax Act 1963 Section 5 (1) (xv) (ii), 17 B&S Schedule, Part 1, CL 7 (i) and (ii) Section RO 649 (1) / 85, dated 1 7 1985 C BRC No ITJI (I) () /) /, 85, dated 8 8 1990 1990 The purchase of forei…

• I.T.AS. NOS. 1975/KB, 320/KB, 869/KB, 866/KB, 2494/KB OF 1991-92, 1427-A/HQ OF 1990-91, v. I.T.AS. NOS. 1975/KB, 320/KB, 869/KB, 866/KB, 2494/KB OF 1991-92, 1427-A/HQ OF 1990-91, 1999 PTD 1528

  Second Schedule to Income Tax Ordinance 1979 Part I, Sections 2 (24) (44), 9, W and 14 Exemption Income Legal Liability / Requirement Count Income Tax Listed as Income Part I of Part II of Ordinance 1…

• I.T.A. NO. 120/113 OF 1998-99, DECIDED ON 24TH DECEMBER, 1998 v. I.T.A. NO. 120/113 OF 1998-99, DECIDED ON 24TH DECEMBER, 1998 1999 PTD 1661

  Income Tax Ordinance 1979 Sections 108 (b), 139, 140, 141, 142 and 143 Income Tax Rules, 1982, RR 53, 61 and 61 ACBR Circular No. 4, Dated 97 1995 Section RB 116 (1) ) / 95 Income Tax Ordinance, exclu…

• I.T.A. NO. 6453/LB OF 1995, DECIDED ON 15TH DECEMBER, 1998. v. I.T.A. NO. 6453/LB OF 1995, DECIDED ON 15TH DECEMBER, 1998. 1999 PTD 1672

  Income Tax Ordinance 1979 Section 12 (18) Circular No. 3 of the CBR, 1992 dated 27 1 1992 In Pakistan, income considered to be collected or generated was not exchanged through a cross-check but rather…

• I.T.AS. NOS.763/IB TO 765/113 OF 1998-99, DECIDED ON 18TH JANUARY, 1999. v. I.T.AS. NOS.763/IB TO 765/113 OF 1998-99, DECIDED ON 18TH JANUARY, 1999. 1999 PTD 2152

  Income Tax Ordinance 1979 Sections 50 (3), 52 and 86 Failure to receive tax at source deduction Tax Charge Extra Tax Power Generation Project Estimating the substantial costs / project development cos…

• I.T.A. NO.2302/KB OF 1995-96, DECIDED ON 23RD FEBRUARY, 1998. v. I.T.A. NO.2302/KB OF 1995-96, DECIDED ON 23RD FEBRUARY, 1998. 1999 PTD 2168

  The Income Tax Ordinance 1979 is included under Section 80B, 2 (24) and Second Schedule, Part III Income Section 80B Reduction in Total Income Taxes / Reduction of tax liability The second objective i…

• I.T.A. NO.568/KB OF 1998-99, DECIDED ON 27TH NOVEMBER, 1998. v. I.T.A. NO.568/KB OF 1998-99, DECIDED ON 27TH NOVEMBER, 1998. 1999 PTD 2172

  Income Tax Ordinance 1979 Sections 24 (c) and 50 (7b) deducted tax deductions The tax deducted from the tax deducted at source was not made by claiming payment under Income Tax Ordinance 1979. The acq…

• W.T.A. NO.256/KB OF 1997-98, DECIDED ON 7TH SEPTEMBER, 1998. v. W.T.A. NO.256/KB OF 1997-98, DECIDED ON 7TH SEPTEMBER, 1998. 1999 PTD 2283

  Wealth Tax Act 1963 Section 5 and Second Schedule, Part I, CL12 (2) A small shop that is owned and occupied by Spursis for the purpose of its own business The school building is exempt from the Wealth…

• I. T. AS. NOS.3729/LB AND 3730/LB OF 1994, DECIDED ON 2ND JUNE, 1996 v. I. T. AS. NOS.3729/LB AND 3730/LB OF 1994, DECIDED ON 2ND JUNE, 1996 1999 PTD 2289

  Income Tax Ordinance 1979 Sections 55, 56, 57, 65, 62, 66A and Second Schedule, Part IV, C19, Income Tax Rules, 1982, 8 190 Delay of Return of Income Taxes filed by Respondent The option was amended i…

• I.T.AS. NOS. 155/KB TO 158/KB OF 1998-99, DECIDED ON 1ST MARCH, 1999 v. I.T.AS. NOS. 155/KB TO 158/KB OF 1998-99, DECIDED ON 1ST MARCH, 1999 1999 PTD 2294

  Income Tax Ordinance 1979 Sections 12 (3) and 66 The powers of interest obtained to inspect the Additional Commissioner to review the order of the Deputy Commissioner are published in the balance shee…

• I.T.A. NO. 1027/LB OF 1998, DECIDED ON 10TH MARCH, 1999 v. I.T.A. NO. 1027/LB OF 1998, DECIDED ON 10TH MARCH, 1999 1999 PTD 2315

  Income Tax Ordinance, 1979, Section 12 (18), 62, Second Schedule, Part IV, CL (8), and Second Schedule, Part I, CL (118E) CBR Circular No. 11, Dated 4 1992 CBR Circular No. 12 1992, dated 10 5 1992 Sc…

• I.T.AS. NOS.2360/LB AND 2374/LB OF 1998, DECIDED ON 16TH APRIL, 1999. v. I.T.AS. NOS.2360/LB AND 2374/LB OF 1998, DECIDED ON 16TH APRIL, 1999. 1999 PTD 2346

  Sections 59 (l) and 65 (1) (c) of the CBR Circular No. 5 1995, Dated 11 7 1995 Self Assessment Scheme 1995 96, Para 8 Self-Assessment Hidden Information Permanent Information Additional Assessment Con…

• I.T.AS. NOS.4670/LB AND 5200/LB OF 1997, DECIDED ON 27TH MARCH, 1999 v. I.T.AS. NOS.4670/LB AND 5200/LB OF 1997, DECIDED ON 27TH MARCH, 1999 1999 PTD 2356

  First Schedule, Part IV, Para 4 Capital Acquisition Capital Asset Acquisition Date states that since the date of acquisition of goodwill was not known, capital generated could not be taxed. The asset'…

• I.T.AS. NOS. 1008/KB TO 1014/KB OF 1995-96, DECIDED ON 30TH DECEMBER 1998. v. I.T.AS. NOS. 1008/KB TO 1014/KB OF 1995-96, DECIDED ON 30TH DECEMBER 1998. 1999 PTD 2515

  Income Tax Ordinance 1979 Sections 80C (2) and 50 (4) of 1975 CBR Circular No. 2 Taxes on the income of contractors and importers 1992 93 and 1993 94 Avoid double taxation between Republic of Italy an…

• I.T.A. NO.245/IB OF 1997-98, DECIDED ON 1ST OCTOBER, 1998. v. I.T.A. NO.245/IB OF 1997-98, DECIDED ON 1ST OCTOBER, 1998. 1999 PTD 2554

  Income Tax Ordinance 1979 Sections 80A, 22 and 12 (5) Fees for technical service Tax on the income of non-taxable non-residents, a non-resident service assistant was employed as a highly skilled offic…

• I.T.A. NO.3246/LB OF 1998, DECIDED ON 13TH APRIL, 1999. v. I.T.A. NO.3246/LB OF 1998, DECIDED ON 13TH APRIL, 1999. 1999 PTD 2764

  Income Tax Ordinance 1979 Sections 108 (b), 50 (1) and 50 (4) of Income Tax Rules, 1982, Section 108 (b), Section 50 (l) under Income Tax Ordinance, 1979 under Income Tax Ordinance, 1979 And 50 (4) of…

• I.T.A. NO.3245/LB OF 1998, DECIDED ON 29TH APRIL, 1999. v. I.T.A. NO.3245/LB OF 1998, DECIDED ON 29TH APRIL, 1999. 1999 PTD 2765

  Income Tax Ordinance 1979 Sections 108 (b), 50 (1) and 50 (4) of Income Tax Rules, 1982, R61, failing to provide a total income and return of certain statements, the Assessing Officer did not present …

• I.T.A. NO.1979/KB OF 1997-98, DECIDED ON 13TH MARCH, 1999. v. I.T.A. NO.1979/KB OF 1997-98, DECIDED ON 13TH MARCH, 1999. 1999 PTD 2851

  Section 66A & 59 (1) The deputy commissioner's inspection options for review of the order of the deputy commissioner were approved on the basis of showcase notices by the additional commissioner prese…

• I.T.A. NO. 1391/LB OF 1999, DECIDED ON 22ND MAY, 1999. v. I.T.A. NO. 1391/LB OF 1999, DECIDED ON 22ND MAY, 1999. 1999 PTD 2853

  Authorization to inspect Additional Commissioner to review Income Tax Ordinance 1979 Sections 66A, 59D and 62 Deputy Commissioner, Assisi obtained CVT certificate for purchase of plot on 28 12 1994 an…

• I.T.AS. NOS.234/KB, 588/KB AND 589/KB OF 1998-99, DECIDED ON 11TH MARCH, 1999. v. I.T.AS. NOS.234/KB, 588/KB AND 589/KB OF 1998-99, DECIDED ON 11TH MARCH, 1999. 1999 PTD 2859

  Income Tax Ordinance 1979 Sections 65 and 13 (1) (a) Additional Assessment Extra Assisi was running a shop to sell products manufactured on commission base commissions by a manufacturer, receiving fre…

• I.T.A. NO.282/KB OF 1998-99, DECIDED ON 3RD APRIL, 1999. v. I.T.A. NO.282/KB OF 1998-99, DECIDED ON 3RD APRIL, 1999. 1999 PTD 2862

  Income Tax Ordinance 1979 Section 111 was claimed to cover penalty income twice in electricity expenditure, once in the trading account and again in the profit and loss account which was again claimed…

• I.T.A. NO. 1551/HQ OF 1988-89, DECIDED ON 16TH APRIL, 1999. v. I.T.A. NO. 1551/HQ OF 1988-89, DECIDED ON 16TH APRIL, 1999. 1999 PTD 2864

  In order to avoid double taxation between Pakistan and France, the Income Tax Ordinance 1979 Sections 163 and 80AA Agreement, Arts III, CL (1) and Subpara 4 were exempt, specializing in a non-resident…

• I.T.A. NO.587/KB OF 1997-98, DECIDED ON 13TH MARCH 1999. v. I.T.A. NO.587/KB OF 1997-98, DECIDED ON 13TH MARCH 1999. 1999 PTD 2873

  Income Tax Ordinance 1979 Section 156 and 63/132 Correction of error On the basis of a request to appeal to the Additional Commissioner for correction of his order that neither the Income Tax Commissi…

• W. T. A. NO. I I00/LB OF 1996, DECIDED ON 30TH APRIL, 1999. v. W. T. A. NO. I I00/LB OF 1996, DECIDED ON 30TH APRIL, 1999. 1999 PTD 2875

  Wealth Tax Act 1963 Section 2 (5) (ii) Lease and lease of an asset meant that the lease term would not include the lease of property property in this term and since the property was leased for 99 year…

• I.T.A. NO.479/KB OF 1997-98, DECIDED ON 24TH MARCH, 1999. v. I.T.A. NO.479/KB OF 1997-98, DECIDED ON 24TH MARCH, 1999. 1999 PTD 2884

  Income Tax Ordinance 1979 Sections 66A, 143B, 55 and 59 (1) CBR Circular No. 12 of 1991, dated 30 6 1991 The Inspector's powers of inspection of the Commissioner of the Commission for Implementation o…

• I.T.A. NO.565/KB OF 1998-99, DECIDED ON 11TH MARCH, 1999. v. I.T.A. NO.565/KB OF 1998-99, DECIDED ON 11TH MARCH, 1999. 1999 PTD 2891

  Income Tax Ordinance 1979 Section 13 (1) (b) and 65 Additional Self Assessment Schemes No Account Case No Special Audit Assessment Case was selected for Special Audit for the assessment year in 1997, …

• I.T.AS. NOS. 344/KB TO 346/KB OF 1998-99, DECIDED ON 15TH MARCH, 1999. v. I.T.AS. NOS. 344/KB TO 346/KB OF 1998-99, DECIDED ON 15TH MARCH, 1999. 1999 PTD 2946

  Evaluation of change of opinion was completed under Income Tax Ordinance 1979 Section 65 and 62 Additional Assessment Section 62, Income Tax Ordinance, 1979, made additional assessment on the basis of…

• I.T.AS. NOS.3027/LB AND 3028/LB OF 1996, DECIDED ON 19TH APRIL, 1999. v. I.T.AS. NOS.3027/LB AND 3028/LB OF 1996, DECIDED ON 19TH APRIL, 1999. 1999 PTD 2949

  Ordinance of Banking Companies 1962 Sections 5 (b) and 87 Section RO No. 585 (1) / 87, Dated 13 7 1987, Para 5 (xx) Banking Company Finance Company Refund by Check, Draft, Order and or Otherwise the e…

• I. T. A. NO. 2781/L.B OF 1998; DECIDED ON 8TH JUNE, 1999 v. I. T. A. NO. 2781/L.B OF 1998; DECIDED ON 8TH JUNE, 1999 1999 PTD 3226

  Companies registered under the Income Tax Ordinance 1979 Section 80D Minimum Taxes on the income of certain companies, 1992 for 93 Taxes, Taxes imposed by the Assessing Officer in Section 80D of 1979,…

• A. NO: 611/ICB OF 1.997-98, DECIDED ON 15TH MARCH, 1999. v. A. NO: 611/ICB OF 1.997-98, DECIDED ON 15TH MARCH, 1999. 1999 PTD 3229

  Income Tax Ordinance 1979 Section 66 Deputy Commissioner's Inspecting Powers to Inspect the Commissioner's Final Decision The Income Tax Ordinance, 1979, upon completion of the assessment, constituted…

• I.T.A. NO.2108/LB AND 2900/113 OF 1998, DECIDED ON 1ST JUNE, 1999. v. I.T.A. NO.2108/LB AND 2900/113 OF 1998, DECIDED ON 1ST JUNE, 1999. 1999 PTD 3234

  Income Tax Ordinance 1979 Section 13 (1) (d) Income Tax Rules, 1982, R207 Edition Value Assessment declared the store's value to be higher than the rate determined by the Collector of the District Add…

• I.T.AS. NOS.445/KB TO 449/KB OF 1998-99, DECIDED ON 19TH MAY, 1999 v. I.T.AS. NOS.445/KB TO 449/KB OF 1998-99, DECIDED ON 19TH MAY, 1999 1999 PTD 3357

  Section 22 & and ded tax The requirement of the person responsible for the reduction of tax or failure to pay was that the orders were demanded under the Income Tax Ordinance, 52 1979 of 5 52/8686 and…

• AS. NOS. 1613/KB AND 1614/KB OF 1998-99, DECIDED ON 14TH JUNE, 1999 v. AS. NOS. 1613/KB AND 1614/KB OF 1998-99, DECIDED ON 14TH JUNE, 1999 1999 PTD 3362

  Income Tax Ordinance 1979 Sections 80 AA, 22 (c) and 12 (5) tax on non-resident income tax from technical service fees receive a fee for non-resident technical services and receive tax compensation. U…

• I.T.A S. NOS.628/KB AND 629/KB OF 1998-99, DECIDED ON 26TH JUNE, 1999. v. I.T.A S. NOS.628/KB AND 629/KB OF 1998-99, DECIDED ON 26TH JUNE, 1999. 1999 PTD 3456

  Non-payment of section 108 (b) and 142 Income Tax Rules, 1982, R61 Statement Penalty dispute that although the Income Tax Ordinance, 1979 m Income Tax Rules, headed by R 61 of 1982, was still mentione…

• I. T. A. NO. 1920/KB OF 1998-99, DECIDED ON 22ND JULY, 1999. v. I. T. A. NO. 1920/KB OF 1998-99, DECIDED ON 22ND JULY, 1999. 1999 PTD 3464

  Income Tax Ordinance 1979 Section 80 D&D Schedule, CL (118A) Section RO No 1136 (1) / 90, Dated 6 11 1991 CBR Circular No. 2 (98) IT JUD / 94, Economic Reform Protection of Law 22 (XII of 1992), secti…

• W. T. A. NO.313/IB OF 1997-98, DECIDED ON 14TH JUNE, 1999. v. W. T. A. NO.313/IB OF 1997-98, DECIDED ON 14TH JUNE, 1999. 1999 PTD 3513

  Based on the gross annual gross cost price of the property other than Section 7 Wealth Tax Rules, 1963, R8 (1A) and (3), the value of the house exceeds the value of the gross annual letting value offs…

• I.T.A. NO.658/KB OF 1997-98, DECIDED ON 7TH JULY, 1999. v. I.T.A. NO.658/KB OF 1997-98, DECIDED ON 7TH JULY, 1999. 1999 PTD 3516

  Additional payment for late return of Income Tax Ordinance 1979 Sections 102 and 53, Advance payment of tax advance tax under Section 53, Income Tax Ordinance 1979, was paid by the Assessing Assistant…

• I.T.A. NO.332/KB OF 1998-99, DECIDED ON 21ST NOVEMBER, 1998. v. I.T.A. NO.332/KB OF 1998-99, DECIDED ON 21ST NOVEMBER, 1998. 1999 PTD 3880

  Income Tax Ordinance 1979 Section 80CC (1) CBR Circular No. 12 of 1991, Dated 30 6 1991 1991 CBR Circular A 1993, Date Exported 18 Local 1993 Export Sale Export Sales Local Sales Expenses, Diagnostics…

• 1999 PTD 3887 1999 PTD 3887

  Income Tax Ordinance 1979 Sections 62, 143B and 50 (4), Straightforward Self Assessment Scheme (1997 98) CBR Letter C No 7 (71 Section Asst / 97, Dated 6 10 1997 General Income Exemption) In order to …

• I.T.AS. NOS.1485/KB AND 1959/KB OF 1997-98, DECIDED ON 7TH JANUARY, 1999. v. I.T.AS. NOS.1485/KB AND 1959/KB OF 1997-98, DECIDED ON 7TH JANUARY, 1999. 1999 PTD 3892

  Income Tax Ordinance 1979 Section 62 (1), CBR Circular No. 11 of 1993, Dated 7 of 1993, Para 8 Notices The Assisting Officer shall, upon completion of the Assessment, submit his notice to the Assissee…

• I.T.AS. NOS. 1744/LB AND 1746/LB OF 1998, DECIDED ON 11TH AUGUST, 1999. v. I.T.AS. NOS. 1744/LB AND 1746/LB OF 1998, DECIDED ON 11TH AUGUST, 1999. 1999 PTD 3896

  Income Tax Ordinance 1979 Section 30 Income earned from sale of capital gains property in the nature of trade through other sources, was assessed under section 30, Income Tax Ordinance, 1979, being a …

• I.T.A. NO.6658/KB OF 1991-9Z, DECIDED ON 19TH APRIL, 1999. v. I.T.A. NO.6658/KB OF 1991-9Z, DECIDED ON 19TH APRIL, 1999. 1999 PTD 3899

  Income Tax Ordinance 1979 Sections 62, 16 and 24 (g) The Assessment of Production of Accounts, Evidence, etc. The Gravity Adjustment Assessing Officer did not allow the expense of the grant on the bas…

• I.T.A. NO. 38/KB OF 1998-99, DECIDED ON 1ST DECEMBER, 1998. v. I.T.A. NO. 38/KB OF 1998-99, DECIDED ON 1ST DECEMBER, 1998. 1999 PTD 3901

  Income Tax Ordinance 1979 Sections 65, 62, 50 (4), 80 C and 8 PDCRR Circular No. 12, 1991 30 199 1991 CBR Circular No. 7, Date 18 3 1992 Evaluation Year 1991 was 92 92 assessment. Was completed under …

• W.T.AS. NOS.84/IB TO 86/IB OF 1999-2000 AND 1003/113 TO 1005/113 OF 1998-99, v. W.T.AS. NOS.84/IB TO 86/IB OF 1999-2000 AND 1003/113 TO 1005/113 OF 1998-99, 1999 PTD 4026

  Section 2 (10), 8 and 16 of the Wealth Tax Act, 1963, the Deputy Commissioner and Assistant Commissioner shall review under the Wealth Tax Section 16, Wealth Tax Act, 1963, Section 16, Deputy Commissi…

• I.T.AS. NOS.203/KB TO 206/KB OF 1998-99, DECIDED ON 29TH JUNE, 1999. v. I.T.AS. NOS.203/KB TO 206/KB OF 1998-99, DECIDED ON 29TH JUNE, 1999. 1999 PTD 4034

  Income Tax Ordinance 1979 Sections 156 and 13 (1) (a) Fault correction is not a known matter. Application for correction of an Assessment Order amended to allow credit for irrevocable additions to inc…

• I. T. A. NO. 4296/LB OF 1998, DECIDED ON 4TH MARCH, 1999. v. I. T. A. NO. 4296/LB OF 1998, DECIDED ON 4TH MARCH, 1999. 1999 PTD 4057

  Income Tax Ordinance 1979 Section 66A & 59 (1) CBR Circular No: 9, 1993 1993, 1 7 1993, C1 7, tell (b) Additional Commissioner's inspection powers, to review the order of the Deputy Commissioner; In a…

• W.T.AS. NOS. 1687/LB AND 1688/LB OF 1998, DECIDED ON 9TH SEPTEMBER, 1999. v. W.T.AS. NOS. 1687/LB AND 1688/LB OF 1998, DECIDED ON 9TH SEPTEMBER, 1999. 1999 PTD 4144

  Wealth Tax Act 1963 Second Schedule, Part I, c1 12 (1) The waiver of any appeal waiver in the preceding year cannot be denied simply because the assessee had not filed the appeal in the previous year.…

• I.T.A. NO. 1502/KB OF 1998-99, DECIDED ON 18TH JUNE, 1999. v. I.T.A. NO. 1502/KB OF 1998-99, DECIDED ON 18TH JUNE, 1999. 1999 PTD 4163

  Income Tax Ordinance 1979 Sections 65 and 59 (1) Additional Assessment Assessment was made under the Self Assessment Scheme The Assessment was reopened or: On the basis that the Assessment was allowed…

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