Income Tax Appellate Tribunal Pakistan — Judgments of 2000

59 reported judgments of the Income Tax Appellate Tribunal Pakistan from 2000.

• W.T. AS. NOS.350/IB TO 352/IB OF 1997-98 v. W.T. AS. NOS.350/IB TO 352/IB OF 1997-98 2000 PTD 1

  Sections 2 (M) and 2 (16) Registration Act (XVI of 1908) Section 49 Net Wealth Estimates were allotted for the year 1994 95 to 1996 97 and the plot was examined by the Federal Government Employees Hou…

• I.T.AS. NOS, 114I/IB TO 1149/111 OF 1998-99 v. I.T.AS. NOS, 114I/IB TO 1149/111 OF 1998-99 2000 PTD 19

  Income Tax Ordinance 1979 Sections 13 (1) (AA), 59D, 55, 56, 61, 62 and 63 Wealth Tax Act (XV of 1963), Sections 3A, 16 (2) (4) and 17 Editions Taxes The Amnesty Scheme Government Investigation / Inqu…

• M. A. (R) NOS. 15(IB AND 16(IB) OF 1999-2000 IN W.T.AS. NOS.38(IB) AND 39(IB) OF 1993-94 v. M. A. (R) NOS. 15(IB AND 16(IB) OF 1999-2000 IN W.T.AS. NOS.38(IB) AND 39(IB) OF 1993-94 2000 PTD 268

  Section 24 and 35 of the Income Tax Appellate Tribunal Rules 1981 of the Wealth Tax Act, 1963, Appeals and applications submitted under the Wealth Tax Act; 1963 will be governed by the Income Tax Appe…

• I.T.AS. NOS. 1289/LB TO1291/LB OF 1998 v. I.T.AS. NOS. 1289/LB TO1291/LB OF 1998 2000 PTD 277

  Option to inspect the Additional Commissioner to review Income Tax Ordinance 1979 Sections 66A, 80D, 50 (7E), 59 (1) and 54, with the order of the Deputy Commissioner, the minimum amount of income of …

• I.T A. NO.739/KB OF 1998-99 v. I.T A. NO.739/KB OF 1998-99 2000 PTD 291

  Option to inspect the Additional Commissioner to review Income Tax Ordinance 1979 Sections 66A, 80D, 50 (7E), 59 (1) and 54, with the order of the Deputy Commissioner, the minimum amount of income of …

• I.T.A. NO.7036/KB OF 1992-93 v. I.T.A. NO.7036/KB OF 1992-93 2000 PTD 299

  Income Tax Ordinance 1979 Section 79 Customs Act (IV of 1969), Section 25 (4) (5) Earnings from transactions with non-residents Trading account on account of difference in the sales rate declared by t…

• I.T.A. NO.593/KB OF 1999-2000 v. I.T.A. NO.593/KB OF 1999-2000 2000 PTD 329

  Income Tax Ordinance 1979 Sections 65, 13 (i) (A) and 59 (1) Additional Assessment Additional opinion change assessment was finalized under the Self Assessment Scheme The Assessing Officer subsequentl…

• I.T.AS. 2532/LB OF 1998 v. I.T.AS. 2532/LB OF 1998 2000 PTD 332

  Income Tax Ordinance 1979 Section 66 Additional Commissioner's Inspection By the Deputy Commissioner's Order Scope Assessment Order to amend the powers of the Additional Commissioner, which has been a…

• W.T.AS. NOS.558/KB AND 559/KB OF 1998 v. W.T.AS. NOS.558/KB AND 559/KB OF 1998 2000 PTD 339

  Assessment of the value of the Association for the Wealth Tax Act 1963 Sections 7, 2 (5) (ii), Explanation (iii) and 25 (5) of immovable property held by Assisi for the purpose of construction and sal…

• W.T.AS. NOS.205/LB TO 207/LB OF 1982-83, 300/LB OF 1986-87, 205/LB-II (DB) OF 1987-88, 356/LB v. W.T.AS. NOS.205/LB TO 207/LB OF 1982-83, 300/LB OF 1986-87, 205/LB-II (DB) OF 1987-88, 356/LB 2000 PTD 376

  Wealth Tax Act 1963 Sections 5 (1) (i), 2 (E) (II), 3 and Second Schedule, CL22 Exemption Property Charity Purpose The asset was leased for a long period by the Assisi exempted from the charge. Who cl…

• I.T. AS. NOS.3812/LB AND 3813/1-13 OF 1998 v. I.T. AS. NOS.3812/LB AND 3813/1-13 OF 1998 2000 PTD 457

  Income Tax Ordinance 1979 Sections 16 (2) (a) (iii) and 15 (d) Salary Income Contract / Contract Assistant was a doctor and employee of a doctor, according to the contract, outdoor He was also entitle…

• I.T. AS. NOS. 1891IKB AND 1892/KB OF 1998-99 v. I.T. AS. NOS. 1891IKB AND 1892/KB OF 1998-99 2000 PTD 466

  Income Tax Ordinance 1979 Sections 5, 52, Explan, 50 (4) and 86 Evaluation Year 1997 98 and 1998 99 Jurisdiction of Income Tax Authorities to impose additional tax on excess tax deduction and failure …

• I.T.A. NO.2070/KB OF 1998-99 v. I.T.A. NO.2070/KB OF 1998-99 2000 PTD 474

  CBR Circular No. 20 of Income Tax Ordinance 1979 Sections 12 (19), 22, 23 and 30 1988, dated 8 10 1988 Lease Company lease with Income frontend fee, Lease rental with charge and lease rent Revenue fro…

• I.T.A. NO. 55/KB OF 1999-2000 v. I.T.A. NO. 55/KB OF 1999-2000 2000 PTD 505

  2,000 + 200 from estimating the date of submission of statements under Income Tax Ordinance 1979 Section 108 (b) (ii), 139 and 55 Income Tax Rules, 1982, 8 197 Penalty Section 139, Income Tax Ordinanc…

• I.T AS. NOS. 17(PB). 18(PB), 140(PB) AND 141(PB) OF 1998-99 v. I.T AS. NOS. 17(PB). 18(PB), 140(PB) AND 141(PB) OF 1998-99 2000 PTD 507

  The first schedule of Income Tax Ordinance 1979, Part I, Pars D&E, Part IV, Para B (2) and Part V, Para A Banking Company, determines the status of a public company by treating the banking company as …

• I. T. AS. NOS. 1414/LB TO 1416/LB OF 1999 v. I. T. AS. NOS. 1414/LB TO 1416/LB OF 1999 2000 PTD 869

  Income Tax Ordinance 1979 Section 57 and 656 Notices for Return of Total Income The Additional Assessment Assessing Officer has issued notices for the last three years under section 56 of the Income T…

• I.T.AS. NOS.66/KB TO 70/KB OF 1999-2000 v. I.T.AS. NOS.66/KB TO 70/KB OF 1999-2000 2000 PTD 874

  Section 66A&80C Second Schedule, Part I, CL 118 ECBR Circular No. 4 (17) / TP / I 91, dated 15 7 1995 Additional Commissioner's powers to review the orders of the Deputy Commissioner, some Tax Exempti…

• I.T.AS. NOS.2367/LB TO 2370; LB OF 1999 v. I.T.AS. NOS.2367/LB TO 2370; LB OF 1999 2000 PTD 1163

  Income Tax Ordinance 1979 Section 66 Income Tax Rules, 1982, R3 (2) (c) The director of a company, working full time for a company was the director of a company and he also operated his own private bu…

• I.T. AS. NOS.2920/LB TO 2925/LB OF 1998, 2650/LB TO 2655/1,13 OF 1998 v. I.T. AS. NOS.2920/LB TO 2925/LB OF 1998, 2650/LB TO 2655/1,13 OF 1998 2000 PTD 1172

  Income Tax Ordinance 1979 Section 2 (17), 80 B&F Schedule Part I, PARA Cooperative Society Interest Income Estimation was the department of a cooperative housing society which stated that Assissee's i…

• I.T.AS. NOS. 195/KB TO 199/KB OF 1999-2000 v. I.T.AS. NOS. 195/KB TO 199/KB OF 1999-2000 2000 PTD 1181

  The first schedule of Income Tax Ordinance 1979, Part I, Para AA, Provo (F) firm tax credit to the assessee's partners was a partner in a registered firm Assessment Total Assessment in the hands of As…

• I LT. AS. NOS.27/KB TO 31/KB OF 1995-96, 1352/KB, 1353/KB, 1512/KB,1513/K13 OF 1994-95, 2439/KB v. I LT. AS. NOS.27/KB TO 31/KB OF 1995-96, 1352/KB, 1353/KB, 1512/KB,1513/K13 OF 1994-95, 2439/KB 2000 PTD 1299

  Income Tax Ordinance 1979 Section 27 (1) and 17 Public Debt Act (XVIII of 1944), Section 28 Bearer National Fund Bonds Rules, 1985, R2 ASRO 807 (1) / 91 dated 21 8 1991 Section RO 986 (1) / Bearer Nat…

• I.T.A. NO.966/KB OF 1998-99 v. I.T.A. NO.966/KB OF 1998-99 2000 PTD 1328

  Income Tax Ordinance 1979 Sections 25 (b) and (c) Subsequent deductions in respect of the amount of income received from Assisi, a public limited company, were loaned to financial institutions by the …

• I T.A NO.2241/KB OF 1998-99 v. I T.A NO.2241/KB OF 1998-99 2000 PTD 1396

  Income Tax Ordinance 1979 Articles II (1) (1), II paragraphs (ii) and III (1) Income Tax Ordinance (1979), Section 27 CBR Letter No. 2 (3) IT II / 77 dated 20 11 Exempt from the 1982 capital industria…

• I.T.A. NO.2170/KB OF 1998-99 v. I.T.A. NO.2170/KB OF 1998-99 2000 PTD 1438

  The Income Tax Ordinance 1979 section 66A (l) (AA) was amended under section 66A of the Income Tax Ordinance 1979 determining the powers of the inspector of the Additional Commissioner to modify the o…

• I.T.A. NO-251/K]3 OF 1999-2000 v. I.T.A. NO-251/K]3 OF 1999-2000 2000 PTD 1443

  Income Tax Ordinance 1979 Sections 59 (1) and 65 Self Assessment Additional Assessment Diagnostics filed a return under the Self Assessment Scheme, claiming a profit rate of 932% and this assessment b…

• I.T.A, NO.4535/LB OF 1999 v. I.T.A, NO.4535/LB OF 1999 2000 PTD 1444

  Section 59 (1) and C 63 CBR Circular No. 1996 1996 of 1996, dated 9 1996 short 1996 documents Self Assessment Scheme Notes For short documents filed outside the realm of Self Assessment Scheme returns…

• I.T.A. NO.3673/LB OF 1999 v. I.T.A. NO.3673/LB OF 1999 2000 PTD 1447

  Income Tax Ordinance 1979 Section 59 (1) and 66 of ACBR Circular No. 5 1997 dated 12 7 1997, paragraph 3 (II) (a) of CBR Circular No. 11 of 1997, dated 9-9 1997 of the Self Assessment Scheme Inspectio…

• I.T.A. NO.7592/KB OF 1992-93 v. I.T.A. NO.7592/KB OF 1992-93 2000 PTD 1649

  Income Tax Ordinance 1979 Sections 111, 116 and 13 (1) (d) (e) Covering Penal Income Increase men's re-application to invest in assets under Section 13 (1) (d) and (e) and On account, the appraisal of…

• I.T.AS. NOS. 1490/LB TO 1494/LB OF 1999 v. I.T.AS. NOS. 1490/LB TO 1494/LB OF 1999 2000 PTD 1796

  Income Tax Ordinance 1979 Sections 52 and 50 are the liability of a person who fails to deduct tax or pay tax. Received in the form of trade concession and partly as a commission, in proportionate pro…

• W.T.AS. NOS.37(IB), 314(IB) AND 315(IB) OF 1998-99 v. W.T.AS. NOS.37(IB), 314(IB) AND 315(IB) OF 1998-99 2000 PTD 1804

  Wealth Tax Rules, 1963, section 7 (2) (a) (i) How will the Assessment of Wealth Tax Rules, 1963, R8 (3) Assets be purchased by the Agricultural Land and the Residential Scheme on the said land through…

• I.T.A. NO.2968/LB OF 1999 v. I.T.A. NO.2968/LB OF 1999 2000 PTD 1811

  Income Tax Ordinance 1979 Section 66 A & 62 Powers to inspect Additional Commissioner for review of Deputy Commissioner's order was a partner of Assessment completed under Assistive Section 62 62, Inc…

• I.T.AS. NOS.899/I13 TO 905/113 OF 1998-99 v. I.T.AS. NOS.899/I13 TO 905/113 OF 1998-99 2000 PTD 1815

  Workers' Welfare Fund Ordinance 1971 Sections 2 (f) (vi) and 4 (4) Income Tai Ordinance (XXXX of 1979), an industrial measure owned by the Government Corporation Workers Welfare Fund, evaluated by a P…

• I.T.A. NO.430/LB OF 1999 v. I.T.A. NO.430/LB OF 1999 2000 PTD 1821

  Income Tax Ordinance 1979 Section 66A, 62 and 156 The Deputy Commissioner's inspection powers to review the orders of the Deputy Commissioners are the association of eighty persons who receive income …

• W.T.AS. NOS. 132/IB TO 136/IB OF 1997-98 v. W.T.AS. NOS. 132/IB TO 136/IB OF 1997-98 2000 PTD 1826

  Sections 2 (5) (ii) and 2 (e) (ii) of the Wealth Tax Act, 1963, was a private property assessment company, operating a flour mills business on which the loot was found; Wealth tax on floor mills. Was …

• W.T. AS. NOS.411/LBW 412/LB, 624/LB OF 1999, 404/LB OF 1997-98, 622/LB, 623/LB, 921/LB, 920/LB v. W.T. AS. NOS.411/LBW 412/LB, 624/LB OF 1999, 404/LB OF 1997-98, 622/LB, 623/LB, 921/LB, 920/LB 2000 PTD 2133

  Wealth Tax Act 1963 Second Schedule, CL 12 (2) \ Shop in Appreciation Shop A place where goods are offered for sale, which include different rooms or different parts, is not considered as a shop. Will…

• I.T.A. NO. 190/KB OF 1997 v. I.T.A. NO. 190/KB OF 1997 2000 PTD 2157

  Income Tax Ordinance 1979 Section 66 Deputy Commissioner's inspection powers to revise the order of the Deputy Commissioner showed the opening stock as Rs 52,000 instead of Rs 5,20,000 in total, while…

• M.A. (RECT) 160/KB OF 1999-2000 (REF: I.T.O. NO. 1502/KB OF 1998) v. M.A. (RECT) 160/KB OF 1999-2000 (REF: I.T.O. NO. 1502/KB OF 1998) 2000 PTD 2162

  Income Tax Ordinance 1979 Section 156 Error Correction Appeal for Recovery / Memorandum of Order Recorded by the Appellate Tribunal Diagnostics filed an Appeal Tribunal Order Restoration / Request on …

• IT-AS. NOS. 1416/KB AND 1417/KB OF 1999-2000 v. IT-AS. NOS. 1416/KB AND 1417/KB OF 1999-2000 2000 PTD 2171

  Income Tax Ordinance 1979 Sections 156, 86, 88, 59 (1), 50 (7C), 80D, 52 and 52A Error correction by self-assessment scheme Failure to deduct or pay tax through additional tax deduction The responsibi…

• I.T.AS. NOS.423/LB OF 1993 AND 2115/LB OF 1992-93 v. I.T.AS. NOS.423/LB OF 1993 AND 2115/LB OF 1992-93 2000 PTD 2188

  Income Tax Ordinance 1979 Section 19 and 156 Correction of Home Property Error Assisi was a co-owner of the property of which he was a director company (the tenant) renting the property to other tenan…

• M. A. (R) 82 (IB) IN I.T.A. NO. 201/IB AND M. A. (R) NO.50 (IB) OF 1999-2000 v. M. A. (R) 82 (IB) IN I.T.A. NO. 201/IB AND M. A. (R) NO.50 (IB) OF 1999-2000 2000 PTD 2193

  Income Tax Ordinance 1979 Sections 156, 65, 62, 86, 88, 80C, 143B, 50 (4), 52 and 52A error correction, deduction of tax deduction on additional assessment instrument or failure to pay Individual liab…

• I.T AS. NOS.838/113 TO 841/113 OF 1998-99 v. I.T AS. NOS.838/113 TO 841/113 OF 1998-99 2000 PTD 2401

  Income Tax Ordinance 1979 Sections 14 and 2 (16) and Second Schedule, Part I, CL 62, 62 ASRO No. 240 (KE) / 90, dated 7 11 1990 SRO No. 1042 (1) / 83 , Date 3 11 1983 Finance Act (VII of 1992) Charita…

• W.T.AS. NOS. 408/KB TO 410/KB OF 1998-99 v. W.T.AS. NOS. 408/KB TO 410/KB OF 1998-99 2000 PTD 2424

  Section 17 of the Wealth Tax Act 1963 excludes assessing the escape of wealth, claiming that some of his Wealth Tax Returns as anonymous owner claim that Esoodi's son provided funds for the purchase o…

• W.T.AS. NOS.816/IB OF 1998-99 AND 175/1B OF 1999-2000 v. W.T.AS. NOS.816/IB OF 1998-99 AND 175/1B OF 1999-2000 2000 PTD 2433

  Section 16, 14C, 14B, 14 (1) (D), 13A and 13D Taxes of the Wealth Tax Act, 1963, the assessee is the tax collector in the case of tax collection on immovable property. The officer's advance payment is…

• I.T.A. NO. 1145/IB OF 1995-96 v. I.T.A. NO. 1145/IB OF 1995-96 2000 PTD 2437

  The Workers Welfare Fund Ordinance 1971 Section 2 (f) Income Tax Ordinance (1979) did not define the Industrial Establishment because the formation of bus bodies is mainly involved in labor and any ot…

• I.T.A. NO.3728/LB OF 1995 v. I.T.A. NO.3728/LB OF 1995 2000 PTD 2531

  In addition to section 65 (1), 13 (1) (D) and 59 (1) additional assessment, assessment of additional assessment was completed under the self-assessment scheme under section 65 of the Income Tax Ordina…

• I.T.AS. NOS. 2728/LB TO 2732/LB, 2803/LB TO 2807/LB OF 1999 v. I.T.AS. NOS. 2728/LB TO 2732/LB, 2803/LB TO 2807/LB OF 1999 2000 PTD 2664

  Income Tax Ordinance 1979 Section 52R50 (4) Tax deduction on sources Reduction of tax or failure of payment The responsibility of the recipient unknown recipient The responsibility of the recipient wa…

• I.T.A.~NO.126/KB OF 1999-2000 v. I.T.A.NO.126/KB OF 1999-2000 2000 PTD 2668

  Section 23 (vii) Foreign Exchange Regulation Act (VII of 1947), section 20 (3) was a public limited company reviewing the allowable deduction interest / markup fines and penalties, which proceeds from…

• I.T.A. NO.26/KB OF 1999-2000 v. I.T.A. NO.26/KB OF 1999-2000 2000 PTD 2853

  Income Tax Ordinance 1979 Sections 80C (2) (i) and (ii), 50 (4) and (5) and Second Schedule, Part IV, CL (9B) Circular No. 1996 of CBR, Dated 16 7 1996 was a public limited company reviewing the impor…

• I.T.A. NO. 1794/KB OF 1999-2000 v. I.T.A. NO. 1794/KB OF 1999-2000 2000 PTD 2883

  Income Tax Ordinance 1979 Sections 52, 50, 52A and 86 The liability of persons failing to pay or failing to pay additional tax jurisdiction In accordance with section 52/86 of the Income Tax Ordinance…

• I.T.A. NO.5758/LB OF 1999 v. I.T.A. NO.5758/LB OF 1999 2000 PTD 2905

  Income Tax Ordinance 1979 Section 65 Additional Evaluation Permanent Information Profit and Loss Detection Re-open assessment of the assessment was finalized under the Self Assessment Scheme Assissee …

• I.T.A. NO.2437/LB OF 1999 v. I.T.A. NO.2437/LB OF 1999 2000 PTD 2949

  Income Tax Ordinance 1979 Sections 65 and 59 (1) Additional Assessment Assessment Year 1996 1996 97 Assessment was finalized under the Self Assessment Scheme This assessment was reopened on the basis …

• I.T.A. NO.481/LB OF 1999 v. I.T.A. NO.481/LB OF 1999 2000 PTD 3358

  Based on the Income Tax Ordinance 1979 Sections 59 (1) and 59A Self Assessment Assessment Returns, the Distribution Assessment becomes eligible to finalize the assessment under section 59 (1), Income …

• I.T.AS. NOS.255/IB, 269/KB OF 1995-96, 1280/113, 486/113 OF 1998-99 AND 1139/113 OF 1997-98 v. I.T.AS. NOS.255/IB, 269/KB OF 1995-96, 1280/113, 486/113 OF 1998-99 AND 1139/113 OF 1997-98 2000 PTD 3377

  Income Tax Ordinance 1979 Sections 66A (2), 66 (1), 64 and 59 (4) of the Deputy Commissioner to review the order of the Deputy Commissioner inspection limit in some cases assessment year 1993 94 Origi…

• I.T.AS. NOS. 3218/LB TO 3223/LB OF 1999 v. I.T.AS. NOS. 3218/LB TO 3223/LB OF 1999 2000 PTD 3407

  Ascii was brought on the tax roll on the power of notice under section 556 of the Income Tax Ordinance 1979, as per the provisions of Income Tax Ordinance 1979 Sections 64 (3), 56 and 63 for the total…

• W.T.AS. NOS.411/KB AND 412/KB OF 1999-2000 v. W.T.AS. NOS.411/KB AND 412/KB OF 1999-2000 2000 PTD 3719

  Wealth Tax Act 1963 Sections 2 (5) (ii), Explanation II, III and 17 Asset Avoidance Assessments Year 1994 95 and 1995 96 Agricultural Land or Non-Agricultural Land Review A piece of land was obtained.…

• I.T.A. NO.4538/LB OF 1999 v. I.T.A. NO.4538/LB OF 1999 2000 PTD 3732

  Income Tax Ordinance 1979 Sections 156, 59 (4), 61, 62 and 13 (1) (C), (D) CBR Issue No. 4 of 1996, dated 1 7 1996, paragraph (h) error correction itself Assessment Evaluation Year 1996 Return 97 Retu…

• I.T.A. NO.4537/1_13 OF 1999 v. I.T.A. NO.4537/LB OF 1999 2000 PTD 3752

  Broad-based self-assessment under Sections 61 and 62 of the Income Tax Ordinance 1979 Sections 59 (l), 61, 62, 129 and 156 of the CBR Circular No. 5 of 1995, dated 11 7 1995. Returns were filed under …

• I.T. AS.OS.2822/LB-AND 2823 OF 1998 v. I.T. AS.OS.2822/LB-AND 2823 OF 1998 2000 PTD 3773

  Inspections for Additional Commissioner inspection for review of Income Tax Ordinance 1979 Section 66A and 65 Deputy Commissioner's Order Assessment Years 1993 94 and 1994 95 The assessment was finali…

• I TAS. NOS. 703/KB AND 1499/KB OF 1999-2000 v. I TAS. NOS. 703/KB AND 1499/KB OF 1999-2000 2000 PTD 3776

  Income Tax Ordinance 1979 Section 80D and 30 (2) (a) Section 80D of Income Tax Ordinance In addition to tax, the minimum income tax was imposed on the income of some persons besides dividend income ta…

Other years — Income Tax Appellate Tribunal Pakistan

2015 · 2011 · 2010 · 2009 · 2008 · 2007 · 2006 · 2005 · 2004 · 2003 · 2002 · 2001 · 2000 · 1999 · 1998 · 1997 · 1996 · 1995 · 1994 · 1993 · 1992 · 1991 · 1989 · 1988 · 1987 · 1986 · 1985 · 1984 · 1983

Case law is provided for information only and is not legal advice. Need help with a matter like these? Find a verified lawyer in your city.