Income Tax Appellate Tribunal Pakistan — Judgments of 2001

62 reported judgments of the Income Tax Appellate Tribunal Pakistan from 2001.

• W. T. A. NO.27(IB) OF 1999-2000 v. W. T. A. NO.27(IB) OF 1999-2000 2001 PTD 13

  The Indian Wealth Tax Act 1957 Second Schedule, c1 12 (1), (2) and Schedule I, Part I, Para A, Subpara (2), the Proviso waivers asserted that the shop itself was exempt from occupation. And there is a…

• I. T. A. NO. 1931 /KB OF 1999-2000 \' v. I. T. A. NO. 1931 /KB OF 1999-2000 \' 2001 PTD 17

  Income Tax Ordinance 1979 Section 12 (18) General Clause Act (X Of 1897), Section 13 (2) Income Tax In Pakistan Under Section 12 (18) Of Income Tax Ordinance 1979 Or An Increase Of Rs. Considered. Whi…

• I.T.AS. NOS.4605/LB AND 4606/LB OF 1999 v. I.T.AS. NOS.4605/LB AND 4606/LB OF 1999 2001 PTD 755

  Source 50 (4) (ii) of section 50 (4) (ii) of section 50 (4) (ii) of the Income Tax Ordinance 1979 section 50 (4) (ii) of the Income Tax Ordinance, section 50 (4) (ii). ) Income tax ordinance deducted …

• I.T.A. NO. 1620/LB OF 2000 v. I.T.A. NO. 1620/LB OF 2000 2001 PTD 811

  Income Tax Ordinance 1979 Section 59 CBR Circular No. 4 1996, dated 1 7 1996 CBR Circular No. 16, dated 39 1996 CBR Letter C No. 7 (27) / SectionState / 96, dated 2 6 1996 Self Assessment. Diagnostic …

• I.T.A. NO.2285/LB OF 2000 v. I.T.A. NO.2285/LB OF 2000 2001 PTD 865

  Income Tax Ordinance 1979 Section 80D, Second Schedule, Part I, CL (126D) and Section 66 Economic Reform Act (XII of 1992), Section 6 powers the Additional Commissioner to inspect the minimum tax on t…

• I.T.A. NO.5383/LB OF 1999 v. I.T.A. NO.5383/LB OF 1999 2001 PTD 876

  Income Tax Ordinance 1979 Sections 52, 50 (7D) and 50 (2) Section RO No. 703 (I) / 97, dated 139 1997 Section RO No. 171 (1) / 98, dated 17 3 1998 Deduction of Tax Profit on Tax Interest in Assessment…

• I.T.AS. NOS.2086/KB TO 2088/KB OF 1999-2000 v. I.T.AS. NOS.2086/KB TO 2088/KB OF 1999-2000 2001 PTD 884

  Income Tax Ordinance 1979 Sections 63 and 12 (18) Evaluation of best judgment Additional Assessment Officer increased under Section 12 (18) of Income Tax Ordinance 1979 while Assistant Assessing Forme…

• I.T.AS. NOS.530/IB TO 533/18 OF 1999-2000 v. I.T.AS. NOS.530/IB TO 533/18 OF 1999-2000 2001 PTD 888

  Income Tax Ordinance 1979 Sections 80A, 12 (5) (7), 30 (2) (B), 22 and 62 CBR Circular No. 2 (3) IT / 2, dated 20 11 11 1982 Government of Pakistan and Government A section A, Arts II (1), III (1) and…

• I.T.A. NO.635/I13 OF 1998-99 v. I.T.A. NO.635/I13 OF 1998-99 2001 PTD 895

  Income Tax Ordinance 1979 Sections 59 (1) (4), 59A & 63 Self Assessment Assessments were evaluated on the basis of the year 1995 96 returns. Two assessments were made for the year 1994 95, one was app…

• I.T.AS. NOS.693/I8 AND 694/18 OF 1999-2000 v. I.T.AS. NOS.693/I8 AND 694/18 OF 1999-2000 2001 PTD 1017

  Income Tax Ordinance 1979 Sections 156, 35 and 30 Error Correction Proceeds from Other Losses Proceeds of Interest Interest Income Business Losses Advance to Business Income Audit Authorities Against …

• I.T.A. NO.809(IB) OF 1997-98 v. I.T.A. NO.809(IB) OF 1997-98 2001 PTD 1040

  Words and phrases mean enough…

• I.T.A. NO.3(IB) OF 1997-98 v. I.T.A. NO.3(IB) OF 1997-98 2001 PTD 1043

  Income Tax Ordinance 1979 Sections 59A (2) and 59 (3) of CBR Circular No. 18, dated July 18, 1980, additional powers of the Aspiring Officer shall not be allowed to increase the income of unknown inco…

• I.T.AS. NOS.897/LB OF 1998 AND 2893/LB OF 1997 v. I.T.AS. NOS.897/LB OF 1998 AND 2893/LB OF 1997 2001 PTD 1052

  Finance Act 1991 Section 12 Corporate Asset Taxation Assessments Defaulted assets mean that S: I2 (12) (d), under the term fixed assets used in the Finance Act 1991, continues to operate under section…

• 2001 PTD 1059 2001 PTD 1059

  Sections 13 (2), 5 (1) and 66 of the Income Tax Ordinance 1979 were not increased in view of the increase in the trading account contained in Sections 5 (1) (c) (cc) of an Income Tax Ordinance 1979 Co…

• I.T.AS. NOS. 110/IB, 111/113 OF 1997-98, 1143/18, 523/18 AND 1356/18 OF 1999-2000 v. I.T.AS. NOS. 110/IB, 111/113 OF 1997-98, 1143/18, 523/18 AND 1356/18 OF 1999-2000 2001 PTD 1243

  Income Tax Ordinance 1979 Section 2 (16) (BB) (32) and First Schedule, Part I, Para (A) Company Trust Army Welfare Trust State Army Welfare Trust, formerly known as the Army Welfare Projects Fund unde…

• I.T.A. NO.1851/LB OF 1999 v. I.T.A. NO.1851/LB OF 1999 2001 PTD 1440

  Income Tax Ordinance 1979 Section 66A & 59 (1) CBR Circular No. 4 of 1996, Dated 1 7 1996 CBR: Letter CN7 (4), Section Assistant 95 Deputy Commissioner's Review on Self-Assessment Workers Additional C…

• I.T.AS. NOS.6183/LB, 6182/LB, 6180/LB, 6181/LB, 853/LB AND 854/LB OF 1999 v. I.T.AS. NOS.6183/LB, 6182/LB, 6180/LB, 6181/LB, 853/LB AND 854/LB OF 1999 2001 PTD 1480

  Income Tax Ordinance 1979 Section 62 No books of account were submitted for loss of assessment regarding the production of accounts, evidence, etc., under section 62, Income Tax Ordinance, 1979. In th…

• I.T.A. NO.5339/LB OF 1999 v. I.T.A. NO.5339/LB OF 1999 2001 PTD 1484

  Income Tax Ordinance 1979 Sections 50 (4) and 52 Tax Deductions The deduction of tax on source or failure to pay tax is not in the nature of providing tax collection tax and is largely unverifiable an…

• W.T.AS. NOS. 134/KB AND 138/KB OF 1994-65 v. W.T.AS. NOS. 134/KB AND 138/KB OF 1994-65 2001 PTD 1790

  Civil Procedure Code Order VI VI Generally O VI, R 17 Modifying the Terms of the Courts Law courts are very free to allow any party to amend such and such terms at any stage of the proceedings. Will g…

• I.T.A. NO.2721/KB OF 1992-93 v. I.T.A. NO.2721/KB OF 1992-93 2001 PTD 1794

  Sections 16, 30 and 31 (l) (b) Income from Salary from Other Sources Assissee receives commission from his employer in addition to his monthly salary and in such commission under section 31 (1) (b) of…

• W.T.AS. NOS. 27/KB AND 28/KB OF 2000-2001 v. W.T.AS. NOS. 27/KB AND 28/KB OF 2000-2001 2001 PTD 1809

  Sections 17B, 16 (3) and 2 (5) (ii) of the Wealth Tax Act 1963, amending the order of the Wealth Tax Officer, the powers of the Assistant Commissioner inspecting the lower floor and first floor of the…

• I.T.AS. NOS. 2919/LB AND 2921/LB OF 1999 v. I.T.AS. NOS. 2919/LB AND 2921/LB OF 1999 2001 PTD 1816

  Second Schedule to Income Tax Ordinance 1979, Part I, CL 77A, Section 2 (29), 50 and 52 Waiver of liability interest tax deduction or failure to pay tax, technical under section 52 of the Income Tax O…

• R. A. NO.2(IB) OF 2000-2001 v. R. A. NO.2(IB) OF 2000-2001 2001 PTD 1848

  Income Tax Ordinance 1979 Section 136 Reference Appeal Distribution Reference application cannot be suppressed on the basis of appeal right, reference cannot be equated with the right of appeal which …

• 2001 PTD 1981 2001 PTD 1981

  Wealth Tax Act 1963 R 8 (3) The cost of renting property for the value of land and buildings was approved by the department in excess of its annual gross annual value, stating that The property can be…

• I.T.A. NO. 1973/KB OF 1993-94 v. I.T.A. NO. 1973/KB OF 1993-94 2001 PTD 1988

  Income Tax Ordinance 1979 Sections 25 (a), (b) and 23 deductions were later recovered in connection with deductions etc. In addition, a public-sector corporation adjusted the government's non-refundab…

• W.T.A. NO.372/KB O:\' 1999-2000 v. W.T.A. NO.372/KB O:\' 1999-2000 2001 PTD 2017

  Sections 31B, 14A, 24 and 25 of the Wealth Tax Act 1963 received the additional taxing officer under Section 31B, Wealth Tax Act, 1963 while under Commissioner of Section 14A, Wealth Tax Act, 1963 The…

• REFERENCE APPLICATION NO.6/LB OF 2000 v. REFERENCE APPLICATION NO.6/LB OF 2000 2001 PTD 2065

  Income Tax Ordinance 1979 Section 12 (18A) and 136 Additional Reference Assessment Year 1994 95 By the husband of the lady partner The firm treated the loan amount as loan from the partner partner loa…

• MISCELLANEOUS APPLICATION/(RECT) NO.221/KB OF 2000-2001 IN RE: I.T.A. NO\',534/KB OF 1999-2000 v. MISCELLANEOUS APPLICATION/(RECT) NO.221/KB OF 2000-2001 IN RE: I.T.A. NO\',534/KB OF 1999-2000 2001 PTD 2069

  Income Tax Ordinance 1979 Section 156 Error Correctional Scope Applying for Correction of Tribunal Order Based on New Facts In the absence of satisfactory explanation, admission of facts which were no…

• W.T.AS. NOS.812/LB TO 817/LB OF 2000 v. W.T.AS. NOS.812/LB TO 817/LB OF 2000 2001 PTD 2075

  Assessment of the Suspicious Service Impact of the Wealth Tax Act 1963 Section 41 Services Notice was set by the First Appellate Authority to decide that the suspicion on the services of the Legal Not…

• I.T.AS. NOS.6183/LB, 6182/LB, 6180/LB, 6181/LB, 853/LB AND 854/LB OF 1999 v. I.T.AS. NOS.6183/LB, 6182/LB, 6180/LB, 6181/LB, 853/LB AND 854/LB OF 1999 2001 PTD 2086

  Income Tax Ordinance 1979 Section 80C, 143B & 50 (4) CBR Letter C No.1 (l7) WHT / 91 F1T (iv), Date History 28 4 1992 Taxes on the income of some contractors and importers Taxes could not be levied on…

• I.T.A. NO.3928/LB OF 2000 v. I.T.A. NO.3928/LB OF 2000 2001 PTD 2564

  Depending on the Income Tax Ordinance 1979 Sections 50 (7E) and 59 tax deduction by self-assessment dispute which is deducted after 30th June and before tax return calculated to qualify the return und…

• W.I.AS. NOS.9031LB TO 908/LB OF 1999 v. W.I.AS. NOS.9031LB TO 908/LB OF 1999 2001 PTD 2579

  Wealth Tax Act 1963 Second Schedule Part I, CL 7 (ii) and Section 5 (i) (xv) (ii) Exemption Exemption from Exemption of Foreign Exchange Beer Certificate If the Foreign Exchange Beer Certificate Asses…

• R. A. NO. L L /LB OF 2000 v. R. A. NO. L L /LB OF 2000 2001 PTD 2584

  Income Tax Ordinance 1979 Sections 136 and 80C Workers \ Welfare Fund Ordinance (XXXVI of 1971), Section 4 (4) The application for reference to the High Court assessment was reviewed under Section 80C…

• I.T.AS. NOS.25/LB TO 29/LB OF 2000 v. I.T.AS. NOS.25/LB TO 29/LB OF 2000 2001 PTD 2596

  Income Tax Ordinance 1979 Sections 154, 61 and 13 of the Inappropriate Service Impact Assessor first supported the appellate authority's determination of this assessment on the basis that once it was …

• W.T.AS. NOS.2666/LB TO 2670/LB OF 2000 v. W.T.AS. NOS.2666/LB TO 2670/LB OF 2000 2001 PTD 2605

  Income Tax Ordinance 1979 Section 52, 50 (4) (a) and 143B liability of persons who fail to pay tax deductions or fail to pay the fixed amount of a private company involved in construction works, Incom…

• I.T.AS. NOS.574(PB) TO 577(PB) OF 1998-99 v. I.T.AS. NOS.574(PB) TO 577(PB) OF 1998-99 2001 PTD 2642

  Powers to take evidence on sections 148 and 62 oaths etc. The affidavit inspector was excluded from the evidence in respect of evidence, defaulting in relation to private practice, and the revenue ann…

• I.T.AS. NOS. 124/LB, 125/LB OF 1989-90, 1248/LB TO 1252/LB AND 2268/LB TO 2271/LB OF 1995 v. I.T.AS. NOS. 124/LB, 125/LB OF 1989-90, 1248/LB TO 1252/LB AND 2268/LB TO 2271/LB OF 1995 2001 PTD 2848

  Income Tax Ordinance 1979 Section 62 The justification for increasing sales in the absence of books of assessment accounts related to the production of accounts, evidence, etc., was obliged to present…

• W.T.A. NO.568/113 OF 1997-98 v. W.T.A. NO.568/113 OF 1997-98 2001 PTD 2869

  Appeal to appeal to the Income Tax Ordinance 1979 Section 134 Appeal Tribunal The right of appeal granted for review under Section 134 of the Income Tax Ordinance, 1979 was expressly granted by the Le…

• I.T.A. NO. 1213(LB) OF 2001 v. I.T.A. NO. 1213(LB) OF 2001 2001 PTD 2872

  An additional diagnostic evaluation was completed under Income Tax Ordinance 1979 Sections 65, 13 (1) (AA) and 59 Section 59A of the Income Tax Ordinance 1979 and thereafter information on record rega…

• 2001 PTD 2874 2001 PTD 2874

  Correction of Income Tax Ordinance 1979 Section 156 Error Requires Correction Under Section 156 of the Assistive Insurance Tax Ordinance, 1979, the Tribunal could not prove any error in the results of…

• I.T.AS. NOS. 3863/LB AND 3864/LB OF 1998 v. I.T.AS. NOS. 3863/LB AND 3864/LB OF 1998 2001 PTD 2880

  Income Tax Ordinance 1979 Sections 12 {18) and 66 An Income which is considered to be credited as being deposited or created in Pakistan The amount deposited by the share deposit money was considered …

• I.T.AS. NOS. 1380/KB, 1381/KB AND 1382/KB OF 1999-2000 v. I.T.AS. NOS. 1380/KB, 1381/KB AND 1382/KB OF 1999-2000 2001 PTD 2896

  Sections 59D, 66A, 62 and 13 (1) (D) (A) of the CBR Circular No. 7 of 1997, dated 21 21 1997 The tax on unidentified income tax was declared under section 59D of the Income Tax Ordinance 1979 Had file…

• I.T.AS. NOS. 3168/LB, 3163/LB, 3169/LB, 3167/LB, 3166/LB, 3165/LB, 3164/LB, 3256/LB, 3257/LB, v. 3258/LB AND 3259/LB OF 1996 2001 PTD 2906

  Additional tax compensation error correction for failure to pay advance tax payments 1979 income tax provisions section 87 and 156…

• I.T.AS. NOS. 1244/KB, 1245/KB AND 1266/KB OF 1999-2000 v. I.T.AS. NOS. 1244/KB, 1245/KB AND 1266/KB OF 1999-2000 2001 PTD 2914

  Section 66A, 50 (5) and 80C Power of Inspecting Additional Commissioner to amend the RCC Imported Card of Deputy Commissioner, in pay phones and taxes at the import stage under section 50 (5) of Incom…

• I.T.AS. NOS.296/I9 TO 300/113 OF 1998-99 v. I.T.AS. NOS.296/I9 TO 300/113 OF 1998-99 2001 PTD 2919

  Income Tax Ordinance 1979 Section 66A & 5 (1) (c) Examine Commissioner's Inspection Powers Revise the Deputy Commissioner's Order When the Additional Commissioner acts as the Inspection Officer, Canno…

• I.T.A. NO. 1072/KB OF 2000-2001 v. I.T.A. NO. 1072/KB OF 2000-2001 2001 PTD 2922

  Income Tax Ordinance 1979 Section 66A, 62, 80D & Second Schedule, C1 (118D) Additional Commissioner's Inspection Options for Revision of Deputy Commissioner's Order ACCE 153,462 972 for the duration o…

• I.T.AS. NOS.747/IB TO 749/IB OF 1999-2000 v. I.T.AS. NOS.747/IB TO 749/IB OF 1999-2000 2001 PTD 2926

  Income Tax Ordinance 1979 Sections 13 (1) (AA) and 19 additions to the contract for sale to Assisi showed the buyer's exemption from the sale of the property on the basis of the sale and affidavit but…

• I.T.A. NO.674/113 OF 1997-98 v. I.T.A. NO.674/113 OF 1997-98 2001 PTD 2933

  Sections 108 (b), 142 and 50 (4) of section 50 (4) of the Income Tax Ordinance 1979 were punished for not submitting the monthly statement of tax deduction on the justification record after reasonable…

• I.T.A. NO.76/KB OF 2000-2001 v. I.T.A. NO.76/KB OF 2000-2001 2001 PTD 2938

  Income Tax Ordinance 1979 Section 62 After reviewing the assessment of production of accounts, evidence, etc., after the Assessing Officer recorded that the sale and purchase of Assisi was in cash and…

• I.T.AS. NOS.897/KB TO 899/KB OF 1993-94 v. I.T.AS. NOS.897/KB TO 899/KB OF 1993-94 2001 PTD 2941

  Income Tax Ordinance 1979 Section 62 Disapproval of spinning mill accounts relating to production of accounts, evidence, etc. The absence of a spinning master report The effect of the spinning master …

• M. A. (REST.) NO. 02/KB OF 2000-2001 v. M. A. (REST.) NO. 02/KB OF 2000-2001 2001 PTD 2946

  Sections 156 and 59 (1) Correction of error by self-diagnostic scheme 1997 98 Application for correction of Tribunal decision of 1998 99 in ITA No. 683 / KB, dated 25 3 1999 in which the Tribunal stat…

• I.T.AS. NOS.262/KB TO 264/KB OF 1999-2000 v. I.T.AS. NOS.262/KB TO 264/KB OF 1999-2000 2001 PTD 2951

  Income Tax Ordinance 1979 Section 66A Companies Profit (Workers 'Participation) Act (XII of 1968) Companies Profit (Workers' Participation) Rules, 1971 Additional Commissioner's Inspection Options Und…

• W.T.OS. NOS.239/KB TO 242/KB OF 1999-2000 v. W.T.OS. NOS.239/KB TO 242/KB OF 1999-2000 2001 PTD 2957

  Wealth Tax Act 1963 Second Schedule, C1 7 (ii) Section R0140 (1) / 91, Dated 25 2 1991, R7 Waiver $ Bearer Certificate Defects that the assets were not allowed. The sale of dollar bearer certificates …

• I.T.A, NO.897/LB OF 1998 v. I.T.A, NO.897/LB OF 1998 2001 PTD 2964

  Finance Act 1991 Section 12 Corporate Assets Tax Unstable Capital Expenditures Determination of Depreciation Allowance Principles…

• I.T.A. NO. 1091/IB OF 1998-99 v. I.T.A. NO. 1091/IB OF 1998-99 2001 PTD 2969

  Income Tax Ordinance 1979 Section 66A and 80 CCBR Circular No. 11 1991 Dated 30 6 1991 CBR Circular No. 25 of 1980 239 1980 CBR Letter No. CC1 (10) WHT 92, On the date of inspection, the Commissioner,…

• I.T.A. NO.6134/LB OF 1999 v. I.T.A. NO.6134/LB OF 1999 2001 PTD 3117

  Options to inspect the Additional Commissioner to modify the Order Cell Assessment Scheme of the Income Tax Ordinance 1979 Sections 66A and 59 (I), in response to the cause notice under Section 66A of…

• I.T.AS. NOS.364/KB, 1300/KB TO 1305/KB OF 1999-2000 v. I.T.AS. NOS.364/KB, 1300/KB TO 1305/KB OF 1999-2000 2001 PTD 3132

  In order to avoid double taxation between Pakistan and the US, the Income Tax Ordinance 1979 Section 78 Agreement, the responsibility of the agents representing the Constitutional Permanent Establishm…

• W. T. AS. NOS. 60-A/LB AND 61-A/LB OF 1996 v. W. T. AS. NOS. 60-A/LB AND 61-A/LB OF 1996 2001 PTD 3367

  Income Tax Ordinance 1979 Section 129 Appeal Commissioner Amendment Appeal Amendment In section 129, by raising the amount of appeal fee, the amendment of the effect brought in section 129 of Income T…

• I.T.AS. NOS.340/LB TO 342/LB OF 2001 v. I.T.AS. NOS.340/LB TO 342/LB OF 2001 2001 PTD 3369

  Income Tax Ordinance 1979 Section 59 CCBR Circular No. 16 1993 1993 23 199 1993 CBR Circular No. 8 1994 Dated 11 7 1994 Estimated Year 1993 94 and 1994 95 Conditions for Eligibility of Fixed Tax Schem…

• I.T.A. NO.2536/LB OF 2000 v. I.T.A. NO.2536/LB OF 2000 2001 PTD 3420

  Income Tax Ordinance 1979 Sections 66 and 59 (1) Additional Commissioner's inspection powers for review of Deputy Commissioner's order Providing false income details by claiming additional rent to pro…

• 2001 PTD 3810 2001 PTD 3810

  Income Tax Ordinance 1979 Section 52 and 50 (4) Counter Liability for tax deduction or failure to pay the tax deduction under section 50 (4) with non-tax deduction under section 50 The deduction case …

• I.T.AS. NOS.4287/LB AND 4288/LB OF 2000 v. I.T.AS. NOS.4287/LB AND 4288/LB OF 2000 2001 PTD 3916

  Third Schedule, Income Tax Ordinance 1979, R2 (1) Deposit Allowance Factory and Workshop Cold storage was covered under the definition of cold workshop and it was entitled to 10% depreciation. Cold st…

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