Income Tax Appellate Tribunal Pakistan — Judgments of 2002

166 reported judgments of the Income Tax Appellate Tribunal Pakistan from 2002 — page 2 of 2.

• M. As. (Stay) Nos.169/KB and 170/KB of 2001-2002, decided on 11th April, 2002. v. M. As. (Stay) Nos.169/KB and 170/KB of 2001-2002, decided on 11th April, 2002. 2002 PTD 2142

  Income Tax Ordinance 1979 Section 134 (6) Appeal Tribunal Grant of Stand Condition Fact to be appealed to the Registrar…

• M. As. (Stay) Nos. 165/KB to 168/KB of 2002, decided on 11th April, 2002. v. M. As. (Stay) Nos. 165/KB to 168/KB of 2002, decided on 11th April, 2002. 2002 PTD 2148

  The grant of the Wealth Tax Act 1963, Section 24CC, agreed to pay 15% of the total demand for approval for the respective assessment years, the appellate tribunal said, demanding payment was approved,…

• M.As. (Rect) Nos.80/KB, 81/KB of 2002 in Reference I.T.As. Nos.685 and 712 of 2000-2001, decided v. M.As. (Rect) Nos.80/KB, 81/KB of 2002 in Reference I.T.As. Nos.685 and 712 of 2000-2001, decided 2002 PTD 2151

  Income Tax Ordinance 1979 Sections 156 and 13 (1) (a) The Correctional Appeals filed by the Department of Correction of Error were dismissed by the Tribunal as the Tribunal did not find any error in t…

• M. As. (Rect.) Nos. 34/KB to 36/KB of 2002 in I. T. As. Nos. 1486/KB to 1488/KB of 2000-2001 v. M. As. (Rect.) Nos. 34/KB to 36/KB of 2002 in I. T. As. Nos. 1486/KB to 1488/KB of 2000-2001 2002 PTD 2156

  Income Tax Ordinance 1979 Sections 156, 34, 37, 2 (12), (24), (44), 14, 16, 17, 19, 22, 23, 27, 28, 30, 49, 1st Schedule Part IV, para. A, CL (4) and Schedule II, Part I, CL (116) Error Correction Cor…

• I. T. A. No. 124/LB of 2002, decided on 4th April, 2002 v. I. T. A. No. 124/LB of 2002, decided on 4th April, 2002 2002 PTD 2159

  Income Tax Ordinance 1979 Section 66 A revision of the Deputy Commissioner's powers to inspect the Additional Commissioner for cancellation of excessive use of electricity over the previous year is in…

• I.T.As. Nos. 3498/LB to 3501/LB of 2001, decided on 11th December, 2001. v. I.T.As. Nos. 3498/LB to 3501/LB of 2001, decided on 11th December, 2001. 2002 PTD 2185

  Income Tax Ordinance 1979 Section 66A and Second Schedule Part I, Cls (118C) and (118H) CBR Letter C No. 1 (84) DTP II / 94, Dated 22 8 1998 Companies Ordinance (LVIII of 1984) , Additional Commission…

• I.T.As. Nos. 521/KB to 525/KB of 2001, decided on 14th March, 2002 v. I.T.As. Nos. 521/KB to 525/KB of 2001, decided on 14th March, 2002 2002 PTD 2192

  Income Tax Ordinance 1979 Sections 129, 134 and 130 Appeal to Additional Commissioner of Income Tax Ordinance, Section 130 (1) of 1979 was not submitted The appeal was suffered because of the deficien…

• I. T. A. No. 1052/KB of 2000-2001, decided on 31st October, 2001 v. I. T. A. No. 1052/KB of 2000-2001, decided on 31st October, 2001 2002 PTD 2198

  Circular No. 11 of the CBR, 1979 sections 4 (1) (2), 4A [as substituted for the Finance Act III of 1998], 5 (1) (1) (C) and 2 (17A) 25 of 1998, 1998. Appointment of Income Tax Authorities Accountants'…

• I.T.As. Nos.. 1535/LB to 1537/LB of 2001, decided on 21st November, 2001 v. I.T.As. Nos.. 1535/LB to 1537/LB of 2001, decided on 21st November, 2001 2002 PTD 2210

  Income Tax Ordinance 1979 Sections 52, 50 (4), (5) and 62 impose a tax deduction on the part of a person temporarily liable for tax deduction or failure to pay. Imports were treated as default by appl…

• I.T.As. Nos. 3332/LB and 3333/LB of 2001, decided on 3rd April, 2002 v. I.T.As. Nos. 3332/LB and 3333/LB of 2001, decided on 3rd April, 2002 2002 PTD 2230

  Income Tax Ordinance 1979A 66A (1A) Option to inspect the Additional Commissioner to modify the order of the Deputy Commissioner, subject to appeal or reference reviewing authority pursuant to Section…

• Appeal No.H-60 of 2000, decided on 7th November, 2001 v. Appeal No.H-60 of 2000, decided on 7th November, 2001 2002 PTD 2241

  Sections 3 and 2 (22), (30) of the Sales Tax Act, 1990 are subject to tax advance payment scope / advance department sales tax deduction in relation to taxable supply and department demands. Was accep…

• W.T.As. Nos. 523/KB to 527/KB of 2001, decided on 10th April, 2002 v. W.T.As. Nos. 523/KB to 527/KB of 2001, decided on 10th April, 2002 2002 PTD 2276

  Wealth Tax Act 1963 Sections 17 (1) (b), 16 (4) !, 5) and 14 (2) review of the escape of wealth start proceedings under Sections 14 and 16, as per the notice under the Wealth Tax Act 1963 Complaint wi…

• I.T.As. Nos.2951/LB and . 2952/LB of 1995, decided on 9th February, 2002 v. I.T.As. Nos.2951/LB and . 2952/LB of 1995, decided on 9th February, 2002 2002 PTD 2285

  Income Tax Ordinance 1979 Sections 11 2 (44), 13, 62, 63 and 59 (1) Scope of Total Income on Production of Accounts, Evidence, etc. By Self Assessment Total Audit Take advantage of the benefit provide…

• W.T.As. Nos. 124/LB to 126/LB of 2002, decided on 26th February, 2002 v. W.T.As. Nos. 124/LB to 126/LB of 2002, decided on 26th February, 2002 2002 PTD 2292

  Wealth Tax Act 1963 Sections 17B, 16 (3) and 2 (16) Wealth Tax Rules, 1963, R8 (3) CBR Circular No. 11 1994 Dated 17 7 1994, Para 1 (b) (1) Inspection Powers Commissioner will review the order of the …

• I.T.A. No.2245/KB of 2001, decided on 9th April, 2002 v. I.T.A. No.2245/KB of 2001, decided on 9th April, 2002 2002 PTD 2302

  The Second Schedule to Income Tax Ordinance 1979, Part I, CL (26A), with respect to the welfare fund, was set by the Tribunal with the direction to confirm the directive and if it proves That the paym…

• I.T.A. No.4071/LB of 2000, decided on 7th February. 2002. v. I.T.A. No.4071/LB of 2000, decided on 7th February. 2002. 2002 PTD 2318

  Income Tax Ordinance 1979 Section 66 A Commissioner's Inspection Powers to Review the Order of the Deputy Commissioner The opportunity for a physical hearing to be used as used in Section 66A of the I…

• W.T.As. Nos. 1308/LB to 1311/LB of 1998, decided on 22nd March, 2001 v. W.T.As. Nos. 1308/LB to 1311/LB of 1998, decided on 22nd March, 2001 2002 PTD 2329

  Voluntarily submitting a Wealth Tax Return Assessment Assessment Order to cover sections 18, 14, 15, 16 (3) and 17 of the Wealth Tax Act 1963 does not show the attention of the investigating officer o…

• I.T.As. Nos. 3811/LB to 3815/LB of 1997, decided on 23rd June, 2000 v. I.T.As. Nos. 3811/LB to 3815/LB of 1997, decided on 23rd June, 2000 2002 PTD 2335

  Section 66A, 62 and 13 (2) (d) of the Income Tax Ordinance 1979 will revise the inspection powers of the Additional Commissioner on the order of the Deputy Commissioner. Instead of the Association of …

• W.T.As. Nos. 816/LB to 818/LB of 2001, decided on 31st January, 2002 v. W.T.As. Nos. 816/LB to 818/LB of 2001, decided on 31st January, 2002 2002 PTD 2350

  Section 17B of the Wealth Tax Act 1963 and Sec Schedule, CL (7) (i), (ii) External remittances from the powers of the Assistant Commissioner inspecting the order of the Wealth Tax Officer for the prop…

• I.T.A. No.2758/LB of 1995, decided on 19th March, 2002 v. I.T.A. No.2758/LB of 1995, decided on 19th March, 2002 2002 PTD 2355

  The purpose of hearing additional tax compensation for non-payment of tax with the return of Sections 88 and 156 should be given to review the right to be heard before any additional tax is levied und…

• I.T.As. Nos. 653/KB and 654/KB of 2000-2001, decided on19th March, 2002 v. I.T.As. Nos. 653/KB and 654/KB of 2000-2001, decided on19th March, 2002 2002 PTD 2364

  Income Tax Ordinance 1979 Sections 66 (1) (c), 134 and 136, in some cases the time limit for appraisal in the Appeal before the High Court is stated by the viewer considering the limitations in the Hi…

• W.T.-As. Nos. 986/LB of and 1123/LB 2000, decided on 19th March, 2002 v. W.T.-As. Nos. 986/LB of and 1123/LB 2000, decided on 19th March, 2002 2002 PTD 2370

  Section 2 (5) (ii), as defined (i) Income Tax Ordinance (XXXI of 1979), Sections 19 and 30 (2) (d) Assessment of assets, a private limited company immovable property / factory, on lease The charge Wea…

• W.T.As. Nos. 248/LB, 249/LB, 486/LB and 487/LB of 2001, decided on 28th March, 2002. v. W.T.As. Nos. 248/LB, 249/LB, 486/LB and 487/LB of 2001, decided on 28th March, 2002. 2002 PTD 2390

  R 8 (3) Wealth Tax Act, 1963, Sections 7 and 46 assess the value of a building and assess the value of a warehouse as assessed by the officer as to the value of the property and the purpose of advanci…

• I.T.A. No. 185/KB of 1998-99, decided on 26th July, 1999. v. I.T.A. No. 185/KB of 1998-99, decided on 26th July, 1999. 2002 PTD 2395

  Tax deduction or payment to the assessee by default for non-consideration of Central Excise Duty for the purpose of deduction of tax under section 50, 50 and 86 of Income Tax Ordinance 1979, section 5…

• W.T.As. Nos.548/KB to 552/KB of 2001, decided on 10th April, 2002. v. W.T.As. Nos.548/KB to 552/KB of 2001, decided on 10th April, 2002. 2002 PTD 2399

  Wealth Tax Act 1963 Section 2 (1) (5) (ii) &, 16 (3) Income Tax Ordinance (XXXX of 1979) Assets are excluded from the incorporation of such assets in the property on lease. The use of this space was a…

• S. Tax. A-325/PB of 2001. decided on 1st June, 2002. v. S. Tax. A-325/PB of 2001. decided on 1st June, 2002. 2002 PTD 2407

  Sales Tax Act 1990 Section 66 & 8 Section R0 578 (1) / 98 Dated 12 6 1998, Section No 4 CBR Letter C No 3 (17) STP / 99 (PT III) 21 10 Return of 1999 Claims to be within one year Credit not allowed El…

• W.T.A. No. 107/LB of 2001, decided on 11th April. 2002. v. W.T.A. No. 107/LB of 2001, decided on 11th April. 2002. 2002 PTD 2413

  Wealth Tax Act 1963 Second Schedule C1 (7) (i), Section 2 (4) (24) and 3 Waiver External remittance creation of assets The period of immunity was 31, 1997, 1997, which rejected the waiver of the claim…

• I.T.As. Nos. 2304/KB to 2307/KB of 1996-97, decided on 27th April, 2002. v. I.T.As. Nos. 2304/KB to 2307/KB of 1996-97, decided on 27th April, 2002. 2002 PTD 2422

  R 3A CBR Circular No. 23, Income Tax Ordinance 1979 Section 156 (2), Third Sid, 1988, paragraph 8 11 1988, paragraph 2 (II) and (iii) CBR circular number 21 1988, paragraph 2 errors Reform Review of t…

• I.T.A. No. 1442/KB/DB of 2001, decided on 24th April, 2002. v. I.T.A. No. 1442/KB/DB of 2001, decided on 24th April, 2002. 2002 PTD 2428

  The first schedule of Income Tax Ordinance 1979, Part I, Para-CCC and Sections 52A and 88 Tax Rate of the officer evaluating the officer were passed under section 52A of the Income Tax Ordinance 1979,…

• I.T.As. Nos.902/KB/DB to 904/KB/DB of 2000-2001,decided on 20th March, 2002. v. I.T.As. Nos.902/KB/DB to 904/KB/DB of 2000-2001,decided on 20th March, 2002. 2002 PTD 2431

  Income Tax Ordinance 1979 Sections 66A (2), 62 and 156 Second Schedule: CL (6A) Deputy Commissioner's Inspection Powers to Inspect Additional Commissioner Income Tax Ordinance, Second Schedule of 1979…

• S.T.A. No. 2754/LB of 2001, decided on 1st March, 2002 v. S.T.A. No. 2754/LB of 2001, decided on 1st March, 2002 2002 PTD 2496

  Sales Tax Act 1990 Section 34 Notice of excess tax show based on wrong tax was misidentified in the notice of arrears and due notice of excess tax which stated that the addition of additional taxes an…

• Appeal No.S.T.A. 2201/LB of 2001, decided on 8th March, 2002. v. Appeal No.S.T.A. 2201/LB of 2001, decided on 8th March, 2002. 2002 PTD 2500

  Sales Tax Act 1990 Section 7 and 8 (i) (b) Section RO 1307 (I) / 97 Date 20 12 1997 Assessment of tax liability violating the provisions of Section RO 1307 (I) / 97 Date 20 12 The adjustment to the in…

• W.T.As. Nos.286/KB to 288/KB of 2000-2001, decided on 4th February, 2002. v. W.T.As. Nos.286/KB to 288/KB of 2000-2001, decided on 4th February, 2002. 2002 PTD 2512

  From the language of section 14 (2) of the Wealth Tax Act 1963 and 3 of the Income Tax Ordinance (XXXI of 1979), the provisions of section 56 (4) of the section 56 Wealth Tax Act 1963 and the provisio…

• W.T.As. Nos. 371/KB to 374/KB of 2001, decided on 10th April, 2002. v. W.T.As. Nos. 371/KB to 374/KB of 2001, decided on 10th April, 2002. 2002 PTD 2528

  Wealth Tax Act 1963 Sections 17B, 21, 16 (3) and 2 (9) (19) (5); Second Shed; CL (22) Option to inspect Assistant Commissioner, Order of the Trust Company of the Wealth Tax Officer For the purpose of …

• I.T.A. No.5870/LBof 1995, decided on 18th January, 2002. v. I.T.A. No.5870/LBof 1995, decided on 18th January, 2002. 2002 PTD 2539

  Income Tax Ordinance 1979 Section 65 Additional Assessment Justification of proceedings based on information / materials already on record at the time of original assessment Any material prepared befo…

• I.T.As Nos.1184/KB/DB to 1185/KB/DB of 2000-2001, decided on 26th January, 2002. v. I.T.As Nos.1184/KB/DB to 1185/KB/DB of 2000-2001, decided on 26th January, 2002. 2002 PTD 2550

  Income Tax Ordinance 1979 Section 27 & 28; Second Schedule, Part I, CL () 65) In the nature of Capital Gain adventure of trade, the shop could be used as a branch without transfer of title. Another pr…

• I.T.As. Nos. 820(113) to 822(113) and 826(IB) of 1999-2000, decided on 30th November, 2001. v. I.T.As. Nos. 820(113) to 822(113) and 826(IB) of 1999-2000, decided on 30th November, 2001. 2002 PTD 2609

  Notice of submission of Income Tax Ordinance 1979 Sections 57, 62, 65, 13 (1) (d), 13 (2), 30 (2) (c), 108, 110 and 111 total income. Issue of Assessment Year 1986 87 Issuance of Notice of Assessing O…

• W.T.A. No. 1378/LB of 1997, decided on 18th October, 2001 v. W.T.A. No. 1378/LB of 1997, decided on 18th October, 2001 2002 PTD 2629

  The exemption of assets related to special assets in the Wealth Tax Act 1963 Section 5 Special National Funds Bonds Rules, 1985 CBR Notification No. Section R649 (I) 85, dated 1985, of these assets un…

• W.T.As. Nos. 645/IB to 647/IB of 1998-99, decided on 10th June, 2002. v. W.T.As. Nos. 645/IB to 647/IB of 1998-99, decided on 10th June, 2002. 2002 PTD 2653

  Section 2 (16) of the Wealth Tax Act, 1963, was the net wealth loan obtained against foreign exchange reserves that was used for the purpose of taxing such loan / loan by the Asseting Officer. Denied …

• I.T.A.- No.23/KB of 2002, decided on 17th May, 2002. v. I.T.A.- No.23/KB of 2002, decided on 17th May, 2002. 2002 PTD 2662

  5% of the minimum tax amount received under Section 80D of the Income Tax Ordinance 1979 and Section 80D of the First Schedule, Part III, Parac Income Tax Ordinance, the minimum tax on the income of c…

• I.T.As. Nos.537/KB and 538/KB of 2002, decided on 23rd May, 2002. v. I.T.As. Nos.537/KB and 538/KB of 2002, decided on 23rd May, 2002. 2002 PTD 2670

  The first schedule of Income Tax Ordinance 1979, Part I, CLCC (a) (i) is to impose a tax rate of five percent on the value of the tax contract or contracts where the value of a contract is not more th…

• I.T.A. No.2081/KB of 2001, decided on 4th May, 2002. v. I.T.A. No.2081/KB of 2001, decided on 4th May, 2002. 2002 PTD 2679

  Income Tax Ordinance 1979 Sections 80AA and 12 (5), clarification of the agreement between the United States and Pakistan to avoid double taxation, Article III was established by the Tax Assessment Sa…

• W.T.As. Nos. 1414/LB and 1415/LB of 2000, decided on 26th February, 2002. v. W.T.As. Nos. 1414/LB and 1415/LB of 2000, decided on 26th February, 2002. 2002 PTD 2695

  Order passed under Section 16 (3) of the Wealth Tax Act 1963 Section 35 and Second Schedule, CL 12 (2) Section RO 595 (I) / 96, Correction of Errors 796 1996, Factory / Manufacturing Unit as well as C…

• I.T.As Nos. 595/KB to 597/KB of 2002, decided on 1st June, 2002. v. I.T.As Nos. 595/KB to 597/KB of 2002, decided on 1st June, 2002. 2002 PTD 2705

  1979 Section 52 of the Income Tax Ordinance is the responsibility of a person to fail to receive or pay tax. In the Developing Principle, the case of a deterrent agent with a deterrent agent was deter…

• Appeal No.914/LB of 2001, decided on 12th December, 2001. v. Appeal No.914/LB of 2001, decided on 12th December, 2001. 2002 PTD 2722

  Sections 3C and 210 section RO 476 (1) / 95, dated 14 6 1995 section RO 545 (1) / 94, dated 96 1994 section RO 455 (1) / 96, dated 13 6 1996 section RO 456 (1) / 96, Dated 13 6 1996 Budget Day Instruc…

• R. As. Nos. 266/KB to 273/KB of 2002, decided on 24th June, 2002. v. R. As. Nos. 266/KB to 273/KB of 2002, decided on 24th June, 2002. 2002 PTD 2746

  Income Tax Ordinance 1979 Section 136 Referring to the High Court Convention for the Prevention of Double Taxation between Pakistan and Japan, dated 1 1 1959, Article VII, CL (3) Promoted Estoppel Roy…

• W.T.As. Nos. 1473/LB, 1474/LB, 1 of 2001 and 1250/LB of 2000, decided on 6th May, 2002. v. W.T.As. Nos. 1473/LB, 1474/LB, 1 of 2001 and 1250/LB of 2000, decided on 6th May, 2002. 2002 PTD 2755

  Assistant to inspect Assistant Commissioner's Power Exemption Car Showroom Assessment under Section 17B of the Wealth Tax Act, 1963, Section 17B and Second Schedule CL12 (2) of the Wealth Tax Officer.…

• I.T.A. No. 4258/LB of 2001, decided on 11th March, 2002. v. I.T.A. No. 4258/LB of 2001, decided on 11th March, 2002. 2002 PTD 2781

  Section 66A & 59 (1) CBR Circular No. 18, 1999 dated 11-9 1999, Additional Commissioner's inspection powers for reviewing the order assessment year of the Deputy Commissioner, Section 59 of the inspec…

• I.T.A. No.480/KB of 2001, decided on 18th June, 2002. v. I.T.A. No.480/KB of 2001, decided on 18th June, 2002. 2002 PTD 2787

  Section 62A and Second Schedule, Part IV, CL (7) Section 62A of the Income Tax Ordinance (XNXI of 1979) before 1 7 2000 and the Assessment was finalized, Income Tax Ordinance, 1979 The delivery of the…

• I.T.As. Nos.2600/LB to 2602/LB of 2000, decided on 29th September, 2001. v. I.T.As. Nos.2600/LB to 2602/LB of 2000, decided on 29th September, 2001. 2002 PTD 2906

  Income Tax Ordinance 1979 Section 78 (4) (a) (ii) (iii), 78 (4) (c), 80AA, 50 (3), Provo and 50 (3A) First Schedule, Part I, Item (DDDD) It is the responsibility of the Convention, CL VII, P4 7 and XX…

• W.T.As. Nos.439/LB to 441/LB of 2001, decided on 20th May, 2002. v. W.T.As. Nos.439/LB to 441/LB of 2001, decided on 20th May, 2002. 2002 PTD 2937

  Returns to the Wealth Tax Act 1963 Section 17A (2) (b) and 14 Deadline for Completion of Assessment and Re-evaluation Prior Appellate Authority has canceled this review because of section 14 (of the W…

• I.T.A. No.3496/LB of 2001, decided on 18th April, 2002. v. I.T.A. No.3496/LB of 2001, decided on 18th April, 2002. 2002 PTD 2942

  Income Tax Ordinance 1979 Section 5 and 56 Permanent Order No. K 160 (4) (1) 93 94/2111 / J, dated 16/12 5 1993 Judicial Order No. K 160 (I) / 1991 92/1028 / J, Dated 5 Section 9 of the Income Tax Ord…

• I.T.As, Nos. 777/LB and 778/LB of 2000, decided on 21st May, 2002. v. I.T.As, Nos. 777/LB and 778/LB of 2000, decided on 21st May, 2002. 2002 PTD 2948

  Section 102 (2) (a) of the Income Tax Ordinance 1979, for the payment of late returns for assessment, created for 1984 85 85 and 1985 86 against the demand subsequently created under Section 62/65 of …

• I.T.As. Nos. 1441/LB to 1444/LB of 2002; decided on 27th June, 2002. v. I.T.As. Nos. 1441/LB to 1444/LB of 2002; decided on 27th June, 2002. 2002 PTD 2988

  Income Tax Ordinance 1979 Section 66A & 32 (3) Circular No. 14 of CBR 7th 11 11 Additional Commissioner's Inspection Options for Revising the Order of the Deputy Commissioner In 1979, Sales Tax Added …

• I.T.As. Nos. 1828/KB and 2090/KB of 1995-96, decided on 6th July, 2002. v. I.T.As. Nos. 1828/KB and 2090/KB of 1995-96, decided on 6th July, 2002. 2002 PTD 3000

  Income Tax Ordinance 1979 Section 27 Capital Gain Assisi was a retired civil servant and was allotted plot for construction of flats The plot was sold and the proceeds from such sale of the plot were …

• I.T.As. Nos. 2358/LB to 2360/LB of 2001, decided on 24th April, 2002. v. I.T.As. Nos. 2358/LB to 2360/LB of 2001, decided on 24th April, 2002. 2002 PTD 3006

  Income Tax Ordinance 1979 Section 80D & 2 (6) (BB) Tax deduction under Section 80D of Income Tax Ordinance 1979 Taxes The minimum tax on the income of certain taxpayers. The appellate authority exclud…

• W.T.As. Nos.186/LB to 192/LB of 2000, decided on 25th April, 2002. v. W.T.As. Nos.186/LB to 192/LB of 2000, decided on 25th April, 2002. 2002 PTD 3014

  Sections 2 (1) (5) (ii) and 2 (1) (16) of the Wealth Tax Act, 1963, Explanation (iii) determine the construction of a commercial building by a family of seven as pure wealth. Assessment officer design…

• I.T.A. No. 307/PB of 2001-02, decided on 27th May, 2002. v. I.T.A. No. 307/PB of 2001-02, decided on 27th May, 2002. 2002 PTD 3027

  Income Tax Ordinance 1979 Sections 66A, 62, 11 and 12 Convention to avoid double taxation between Pakistan and Germany, Article 7 Permanent Establishment Assistance was a non-German company and the re…

• M.A. Conds. Nos.507/LB to 509/LB and R.As. Nos.286/LB to 288/LB, of 2002, decided on 30th July v. M.A. Conds. Nos.507/LB to 509/LB and R.As. Nos.286/LB to 288/LB, of 2002, decided on 30th July 2002 PTD 3039

  The Income Tax Ordinance 1979 Sections 136 (1), 66A, 62/135 and 50 (4) (5) refer to the High Court as a factual claim that he was an indentor and commission agent and not an importer / supplier of inc…

• I.T.A. No.3054/LB of 2001, decided on 8th May, 2002. v. I.T.A. No.3054/LB of 2001, decided on 8th May, 2002. 2002 PTD 3047

  Income Tax Ordinance 1979 Sections 66A, 13 (2) and 59 (1) of the Wealth Tax Act (XV of 1963), Section 16 (3) of the Wealth Tax Rules, 1963, R8 (3) of the Assisi The statement, which was accepted as pa…

• I.T.A. No. 5036/LB of 1995, decided on 8th May, 2002. v. I.T.A. No. 5036/LB of 1995, decided on 8th May, 2002. 2002 PTD 3072

  Section 12 (18A) Income Tax Ordinance, 1979 Section 12 (18A) Review 1993 In the year of the review In 1993, the loan is considered to be acquired and originated by the Loan Loan in Pakistan on 1987, 1…

• I.T.As. Nos. \'1702/LB to 1704/LB of 1999, decided on 6th August, 2002. v. I.T.As. Nos. \'1702/LB to 1704/LB of 1999, decided on 6th August, 2002. 2002 PTD 3107

  Income Tax Ordinance 1979 Sections 65, 59 (1) and 13 Additional Assessments In the absence of a Wealth Statement and Wealth Tax Return, accurate acknowledgment of the resume and concealment of the ass…

• I.T.As. Nos. 2173/KB to 2175/K of 2001, decided on 1st July, 2002. v. I.T.As. Nos. 2173/KB to 2175/K of 2001, decided on 1st July, 2002. 2002 PTD 3114

  Income Tax Ordinance 1979 Section 156 Error Correction The error diagnosis was corrected because the error was on the record and, consequently, the next two years of studies were also validated. There…

• I.T.As. Nos. 2346/LB and 2347/LB of 2002, decided on 28th June, 2002. v. I.T.As. Nos. 2346/LB and 2347/LB of 2002, decided on 28th June, 2002. 2002 PTD 3118

  Section 66A, 62, 24 (c), 50 (4), 52 and 156 Additional Commissioner's Inspection Powers to Review the Order of the Deputy Commissioner Responsible for Taxes That Fail to Check or Payment of Taxes Fina…

• I.T.A. No. 436/LB of 2002, decided on 29th June, 2002. v. I.T.A. No. 436/LB of 2002, decided on 29th June, 2002. 2002 PTD 3123

  Income Tax Ordinance 1979 Sections 66A, 85 and 59 (1) Inspection Powers of the Additional Commissioner Review the orders of the Deputy Commissioner The Inspector Additional Commissioner's jurisdiction…

• I.T.As. Nos. 323/LB to 326/LB of 2001, decided on 31st.July, 2001. v. I.T.As. Nos. 323/LB to 326/LB of 2001, decided on 31st.July, 2001. 2002 PTD 3129

  Income Tax Ordinance 1979 1979 Section 136 In the absence of an order passed by the appellate tribunal under section 136 (6) of the Income Tax Ordinance 1979, the proceedings of the assessment proceed…

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