Income Tax Appellate Tribunal Pakistan — Judgments of 2004

123 reported judgments of the Income Tax Appellate Tribunal Pakistan from 2004 — page 1 of 2.

• I.T.A. No. 1929/LB of 2003, decided on 24th September, 2003. v. I.T.A. No. 1929/LB of 2003, decided on 24th September, 2003. 2004 PTD 70

  Section 65, 59B and 13 (1) (A) of the CBR Circular No. 14 of 1998, dated 149 1998 under section 59B of the Income Tax Ordinance, 1979, for additional assessment to finalize the assessment. Not a regul…

• I.T.As. Nos. 1194(IB), 1195(IB), 1189(B), 1190(IB) of 2000-2001, v. I.T.As. Nos. 1194(IB), 1195(IB), 1189(B), 1190(IB) of 2000-2001, 2004 PTD 106

  Sections 154, 65, 56 and 13 (1) (AA) of the Civil Procedure Code (v. 1908), OV, R15 Notice of Additional Assessment Notices submitted to the father of any member's association without effort. The firs…

• I. T. As. Nos. 2209/LB, 2462/LB, 2257/LB of 1997, 955/LB of 1996, 4816/LB of 2001 v. I. T. As. Nos. 2209/LB, 2462/LB, 2257/LB of 1997, 955/LB of 1996, 4816/LB of 2001 2004 PTD 151

  Section 80 CC and Eighth Schedule, Part II Taxes 1% Accuracy Estimates on Some Exporters' Income Yarn Exports was a yarn manufacturer covered under Income Tax Ordinance, Part VII of 1979, Part II of 1…

• Income Tax Appeal No. 2110/LB of 2002, decided on 14th February, 2003. v. Income Tax Appeal No. 2110/LB of 2002, decided on 14th February, 2003. 2004 PTD 167

  66 and 59 inspection of the Additional Commissioner to review the order of the Deputy Commissioner approved under Section 59A of the Income Tax Ordinance, 1979, by the Additional Commissioner inspecti…

• I. T. As. Nos. 2785/LB to 2787/LB of 2001, decided on 26th May, 2003. v. I. T. As. Nos. 2785/LB to 2787/LB of 2001, decided on 26th May, 2003. 2004 PTD 174

  Sections 80D, 2 (16), 54, 56, 63 and Second Schedule, Part I, CL (88), Part IV, CL (23) CBR Circular No. 10, 1996 16 10 1996 Lahore Development Authority Act (XXX) 1975), sections 4 (2), 6, 19, 27 and…

• I. T. A. No. 2549/LB of 2002, decided on 23rd August, 2003. v. I. T. A. No. 2549/LB of 2002, decided on 23rd August, 2003. 2004 PTD 199

  Section 59 (1), 62 and First Schedule, Part I Income Tax Appellate Tribunal Rules, 1981, R20 (2) Self Assessment Senior Citizens Exemption was reviewed under the common man and the tax paid was less t…

• Tax Appeals Nos. 374, 374A(PB), 365, 112(PB) of 2002, 296(PB) 297(PB), 5, 25 v. Tax Appeals Nos. 374, 374A(PB), 365, 112(PB) of 2002, 296(PB) 297(PB), 5, 25 2004 PTD 204

  Section 80DD, 50 (5) and Second Schedule, Part I, CL (118C) Protection of Economic Reforms Act (XII of 1992), Section 6 CBR Circular No. F1167 / (ITI) / Importers of edible oils, etc., under the first…

• I.T.As. Nos. 2225/KB, 1115/KB of 1996-97, 702/KB, 703/KB of 1997-98 and 1062/KB v. I.T.As. Nos. 2225/KB, 1115/KB of 1996-97, 702/KB, 703/KB of 1997-98 and 1062/KB 2004 PTD 248

  Depending on the provisions of Sections 22 and 23 of the Income Tax Ordinance, income or loss of business or business income should be calculated independently of the income or loss of different busin…

• I.T.As. Nos. 1383/LB and 2153/LB of 2002, decided on 20th August, 2003. v. I.T.As. Nos. 1383/LB and 2153/LB of 2002, decided on 20th August, 2003. 2004 PTD 259

  Section 13, First Time, 65 and Second Schedule, Part IV, CL (7) Finance Ordinance (XXV of 1980) Finance Act (VII of 1987) Finance Ordinance (XXI of 2000) CBR Circular No. 7 (29) Section Assistant / 96…

• I.T.As. Nos. 4017/LB to 4019/LB of 2001, decided on 30th June, 2003. v. I.T.As. Nos. 4017/LB to 4019/LB of 2001, decided on 30th June, 2003. 2004 PTD 271

  Section 65 Additional Assessment Reopening an assessment based on concealment of bank accounts that was formally announced in the association of individuals and in this evaluation order, the matter ha…

• Income-tax Appeals Nos. 975/LB, 4369/LB, 758/LB, 4370/LB, 4795/LB and 4796/LB v. Income-tax Appeals Nos. 975/LB, 4369/LB, 758/LB, 4370/LB, 4795/LB and 4796/LB 2004 PTD 288

  In the absence of a written assessment order under Section 66A of the Income Tax Ordinance, 1979 under the Self Assessment Scheme, Additional Commissioner's Inspection Powers to review the orders of t…

• Nos. 10/IB to 12/IB of 2000-2001, I.T.As. Nos. 1139/IB of 255/IB, 269/IB of 1995-96 v. Nos. 10/IB to 12/IB of 2000-2001, I.T.As. Nos. 1139/IB of 255/IB, 269/IB of 1995-96 2004 PTD 297

  Article 156 Constitution of Pakistan (1973), Circulars No. 15 of Arts 4, 25 and 264 CBR, 26 of the 1980 1980 CBR Letter C No 1 (48) IT 1/79, dated 17 2 1981 Error correction Applicants to the scope of…

• I. T. As. Nos. 5890/LB to 5893/LB of 2002, decided on 30th April 2003. v. I. T. As. Nos. 5890/LB to 5893/LB of 2002, decided on 30th April 2003. 2004 PTD 320

  Section 156 (4) and 62 error correction was canceled by the Appellate Tribunal which was confirmed after the expiry of four years from the date of the order passed under section 62 of the Income Tax O…

• I.T.As. Nos.847/IB, 848/IB, 824/IB, 825/IB of 2000-2001, 249/IB and 277/IB of 2003 v. I.T.As. Nos.847/IB, 848/IB, 824/IB, 825/IB of 2000-2001, 249/IB and 277/IB of 2003 2004 PTD 355

  Section 17 Federal International Accounting Standard No. IAS 18 Federal Investment Bonds First Appellate Authority on Securities has directed that interest income on federal investment bonds be taxed …

• A.D. Randhawa v. Mrs. Sabiha Mujahid 2004 PTD 388

  0…

• I.T.As. Nos. 186-IB, 187-IB and 188-IB of 2002 v. I.T.As. Nos. 186-IB, 187-IB and 188-IB of 2002 2004 PTD 397

  Sections 52A / 86, 50 (4), 59A, 80C of 1964 and 143BCBR Circular No. 4, dated 11 12 1964 CBR Circular No. 8 1986 dated 1986 1986 Recovery from the person who Taxes were not deducted from. Submission o…

• I.T.As. Nos.445-IB, 446-IB and 690-IB of 2000-2001 v. I.T.As. Nos.445-IB, 446-IB and 690-IB of 2000-2001 2004 PTD 408

  Section 108 (b) (i), 55 and Third Schedule Income Tax Rules, 1982, R 190 Companies Rules, 1985, Form 35 for failure to submit full income and return of certain statements not to submit account and bal…

• LT.As. Nos.217-IB to 220-IB, 227-IB to 230-IB of 2003 v. LT.As. Nos.217-IB to 220-IB, 227-IB to 230-IB of 2003 2004 PTD 420

  The decision in sections 132, 52/86 and 50 (4) to put the appraisal concurrently without considering all the principles of appeal, the assumption of justification had raised many grounds before the Fi…

• I.T.A. No.3105-LB of 2002 v. I.T.A. No.3105-LB of 2002 2004 PTD 422

  Sections 66A, 27, 28, 29 (3) (B), 50 (4), 80C and Third Schedule, R7 (2) (B) Income Tax Rules, 1982, R207 Pakistan Constitution 1973, Fourth Schedule, Part I, Federal Legislative List, Item No. 50 Dep…

• I. T. A. No. 1813-KB of 2002 v. I. T. A. No. 1813-KB of 2002 2004 PTD 441

  The tax deduction certificate on section 50 (4) and 51 tax deduction source has been deducted or deducted under section 50 (4) of the Income Tax Ordinance under section 50 (4) of the Income Tax Ordina…

• M. A. (Rectification) No. 35/11 of 2003 v. M. A. (Rectification) No. 35/11 of 2003 2004 PTD 452

  5 156 and 2 (16) Scope of Error Correction of Pakistan Telecommunications (Reorganization) Act (XVII of 1996) Appellate Tribunal, as a private limited company, ruled that through a correction applicat…

• I.T.As. Nos. 465-IB, 464-IB, 370-IB and 371-IB of 2003 v. I.T.As. Nos. 465-IB, 464-IB, 370-IB and 371-IB of 2003 2004 PTD 456

  Sections 65, 59A and 63 General Clauses Act (X of 1897), CBR Circular No. 11 of Section 24A 1986, Dated 12 5 CBR Circular No. 17 of 1986, Article 22 2 1988, Educational Institution Additional Assessme…

• M. A. (Stay) No. 428-KB, M. A. (A. G.) No. 429-KB, I.T.A. No.676-KB and W.T.A. No.53-KB of 2003 v. M. A. (Stay) No. 428-KB, M. A. (A. G.) No. 429-KB, I.T.A. No.676-KB and W.T.A. No.53-KB of 2003 2004 PTD 463

  Sections 17 and 16 (5) Assessing the escape of wealth The increase in the suppressed value of the motor vehicle is assessed by the Assisi, that the price of such motor vehicle is not liable to be excl…

• Nos.264/LB, 265/LB and 266/LB of 2003 v. Nos.264/LB, 265/LB and 266/LB of 2003 2004 PTD 474

  Referring to the High Court's jurisdiction for reduction of sections 133 and 190 fines, the question in this case was whether the Income Tax Appellate Tribunal had sought to reduce the penalty under S…

• I. T. As. Nos. 3770-LB, 3771-LB and 3772-LB of 2000 v. I. T. As. Nos. 3770-LB, 3771-LB and 3772-LB of 2000 2004 PTD 476

  Sections 33 and Second Schedule, CLS (39) and (111) exemption, was a member of the Provincial Assembly of Claims for Assisi and received money under the heads. Salary; Telephone allowance; Office main…

• I.T.A. No.7912/LB of 1996 v. I.T.A. No.7912/LB of 1996 2004 PTD 480

  Section 129, 66A, 62 and 59 (b) Appeal of Appellate Additional Commissioner's jurisdiction order under section 62 of Income Tax Ordinance 1979, cancellation of order approved under Section 59 (b) of I…

• I.T.As. Nos.4713/LB, 4714/LB, 4715/LB, 4716/LB and 4717/LB of 2002 v. I.T.As. Nos.4713/LB, 4714/LB, 4715/LB, 4716/LB and 4717/LB of 2002 2004 PTD 491

  Change of Sections 65, 27 (2) (A), and 63 Additional Appraisal Opinion Hiding Revenue Start Assessing Assessment Under section 65 of the Income Tax Ordinance 1979, reopening of the opinion was not val…

• W.T.As. Nos. 32/LB to 34/LB of 2002 v. W.T.As. Nos. 32/LB to 34/LB of 2002 2004 PTD 513

  Section 2 (1) (5) (ii) Income Tax Ordinance (XXXX of 1979), Sections 19, 22 and 30 of the West Pakistan Civilian Rent Ordinance (VI of 1959), Section 2 (8) of the Transfer Property Act (IV) of 1882), …

• I.T.As. Nos. 1884/KB of 2002 v. I.T.As. Nos. 1884/KB of 2002 2004 PTD 550

  Sections 28, 29 and 132 (l) (a) (ii) First Appellate Authority directs the Assisting Officer without having the opportunity to hear the sale of the stock exchange card, considering the acquisition of …

• I.T.As. Nos. 410/KB to 448/KB, 457/KB to 470/KB, 536/KB and 537/KB of 2003, v. I.T.As. Nos. 410/KB to 448/KB, 457/KB to 470/KB, 536/KB and 537/KB of 2003, 2004 PTD 583

  Sections 66A, 9 and 69 (4), First Schedule Part 1, Para A, Provo (FJ, Part II, Para (C) and Part IV, Para (2b) Finance Supplement) (Amendment; Act (1997) IV)), Recommended CBR Circular No. 1982 Additi…

• I. T. A. No. 1916/KB of 2002 v. I. T. A. No. 1916/KB of 2002 2004 PTD 618

  Permission to approve Sections 65 and 13 Additional Assessments Where approval was required, only the inspecting Additional Commissioner's permission was not sufficient to increase under Section 13 of…

• R. As. Nos. 705/KB and 706/KB of 2002 v. R. As. Nos. 705/KB and 706/KB of 2002 2004 PTD 627

  Dismissed by the Appellate Tribunal regarding the question of Section 136 High Court, it was dismissed and sent to the High Court.…

• I.T.A. No.274/LB of 2003, decided on 8th October, 2003. v. I.T.A. No.274/LB of 2003, decided on 8th October, 2003. 2004 PTD 687

  Section 132 Decision on Appeal Despite the observation of the cancellation of the assessment by the First Appellate Authority that the books of accounts were retained by the First Appellate Authority …

• M. As. (Rect.) Nos.226/KB to 228/KB of 2003 in I.T.As. Nos.511/KB to 513/KB of 2002 v. M. As. (Rect.) Nos.226/KB to 228/KB of 2003 in I.T.As. Nos.511/KB to 513/KB of 2002 2004 PTD 689

  Sections 135 (4) (c), 135 (5), 23 (1) and 66 of an Income Tax Ordinance (XLIX of 2001), Section 221 (1) of the appellate tribunal inspecting error correction Setting aside the order of Through appella…

• M. As. Nos.528/LB to 531/LB of 2003, decided on 23rd September, 2003. v. M. As. Nos.528/LB to 531/LB of 2003, decided on 23rd September, 2003. 2004 PTD 708

  Section 56 of the Proviso Finance Ordinance (XXV of 2001) has come to the notice of taxpayers as a cure for the provision of total income to Section 6 to the authorities and assesses such limitation. …

• W . T. A. No.2081 /LB` of 2001, decided on 12th December, 2003 v. W . T. A. No.2081 /LB` of 2001, decided on 12th December, 2003 2004 PTD 724

  Second Schedule, Part I, CL (7 (II)) Exemptions from foreign remittances were created by claiming immunity from legal inheritance upon the death of the owner of such assets. For the person who created…

• I.T.A. No.675/KB of 2003, decided on 5th December, 2003. v. I.T.A. No.675/KB of 2003, decided on 5th December, 2003. 2004 PTD 726

  Sections 13 (1) (d), 65 and 80c for the valuation of additional valuation vehicles by installing vehicles from the bank in the Prime Taxi Scheme and the auction from the customs department to estimate…

• M. As. (Rect.) Nos.401/KB to 404/KB of 2003, decided on 29th October, 2003. v. M. As. (Rect.) Nos.401/KB to 404/KB of 2003, decided on 29th October, 2003. 2004 PTD 730

  Section 35 Income Tax Ordinance (1979 XXIII of 1979), Section 156 (1) Income Tax Ordinance (XLEX of 2001), Section 221 Miscellaneous Request for Correction by the Assessment Department Assessment Unde…

• M.A. No.591/LB of 2000, decided on 23rd October, 2003. v. M.A. No.591/LB of 2000, decided on 23rd October, 2003. 2004 PTD 745

  Section 156 and Second Schedule, CL (126D) Protection of Economic Reform Act (XII of 1992), while resolving matters while submitting a proposal error; the Appellate Tribunal erroneously considered thi…

• I.T.A. No. 138/LB of 2001, decided on 3rd September, 2003. v. I.T.A. No. 138/LB of 2001, decided on 3rd September, 2003. 2004 PTD 752

  Section 66A & 59 (1) Additional Commissioner's Inspection Options for Revision of Deputy Commissioner's Order Self Assessment Assessment Year 1999 2000 was not a confession slip order but was a consid…

• LT.As. Nos. 1920/LB,1934/LB, 1913/LB, 2183/LB to 2191/LB of 2001, decided on 30th October, 2003. v. LT.As. Nos. 1920/LB,1934/LB, 1913/LB, 2183/LB to 2191/LB of 2001, decided on 30th October, 2003. 2004 PTD 762

  Section 16 Payments The Golden Handshake Scheme approves fund service data that was not paid for service delivery and, in fact, the Assissee's deposits in various approved funds require separate treat…

• I.T.As. Nos.1331/KB,1332/KB and 1820/KB of 2002, decided on 30th August, 2003. v. I.T.As. Nos.1331/KB,1332/KB and 1820/KB of 2002, decided on 30th August, 2003. 2004 PTD 769

  Sections 5 (1) (CC), Third Providence and Chips IV, VIII and Ninth Income Tax Rules, 19824 Part III, RR 35C, 35D, 35E (2) and 35F (1), (2), (3), ()), ()) The presence of jurisdiction jurisdiction of t…

• I.T.As. Nos. 3353/LB to 3355/LB of 1999, decided on 30th May, 2003. v. I.T.As. Nos. 3353/LB to 3355/LB of 1999, decided on 30th May, 2003. 2004 PTD 826

  An inspection of the Additional Commissioner inspecting the Additional Commissioner's inspection limits to review the order of the section 66A deputy commissioner found that the first showcase under s…

• I.T.As. Nos. 2226/LB to 2229/LB of 2002, decided on 13th May, 2003. v. I.T.As. Nos. 2226/LB to 2229/LB of 2002, decided on 13th May, 2003. 2004 PTD 832

  The options for inspection of the Additional Commissioner for review of the Deputy Commissioner's Order Assessment under section 62 of the Income Tax Ordinance 1979 were reopened with the prior approv…

• I.T.A. No. 5077/LB of 2001, decided on 10th May, 2001. v. I.T.A. No. 5077/LB of 2001, decided on 10th May, 2001. 2004 PTD 838

  Sections 59 (1) and 55 CBR Circular No. 21, 2000, Dated 119, 2000, Para 6 (a) (Self Assessment Scheme) CBR Circular No. 26, 2000 Date 140000 Selection by self-diagnosis computer belt The consensus tha…

• W. T. A. No. 170/LB of 1998, decided on 8th October, 1998. v. W. T. A. No. 170/LB of 1998, decided on 8th October, 1998. 2004 PTD 842

  Section 16 Assessment No value of the plot obtained by the Government was declared by the Assessment Officer by the First Appellate Authority under the action of Section 35 of the Property Tax Act by …

• I.T.As. Nos. 8074/LB to 8076/LB of 1996, decided on 29th June, 1999. v. I.T.As. Nos. 8074/LB to 8076/LB of 1996, decided on 29th June, 1999. 2004 PTD 844

  Section 65, (63, 108 (b) and 111 additional assessment loans subject to section 65 of the Grant Wealth Statement Income Tax Ordinance 1979) proceedings suspended based on the statement of wealth avail…

• I.T.As. Nos.3372/LB of 2003 and 3682/LB of 2002, decided on 7th May, 2003. v. I.T.As. Nos.3372/LB of 2003 and 3682/LB of 2002, decided on 7th May, 2003. 2004 PTD 848

  Section (47 (c) and Second Schedule, CL (91 (xxxvii)) donated biscuits to the army during the refusal of the allowance war for charitable purposes, in this regard from the Central Board of Revenue No …

• W.T. As. Nos. 662/LB to 666/LB of 2001, decided on 27th June, 2003. v. W.T. As. Nos. 662/LB to 666/LB of 2001, decided on 27th June, 2003. 2004 PTD 852

  Sections 2 (1) (5) (ii) and 16 (3) assess the property for property which is kept for the construction and sale of business or commercial open plots are allowed in such plots. It was expelled by the a…

• M.As. Nos. 322/LB to 327/LB of 2002, decided on 15th April, 2003. v. M.As. Nos. 322/LB to 327/LB of 2002, decided on 15th April, 2003. 2004 PTD 861

  Section 156 and 135 (2) error correction The difference of opinion between the two members of the appellate tribunal case was referred to the third member miscellaneous application for correction of s…

• I. T. A. No. 1545/LB of 2003, decided on 2nd November, 2003. v. I. T. A. No. 1545/LB of 2003, decided on 2nd November, 2003. 2004 PTD 880

  Section 13 (1) (a) of the Sale of Goods Act (III of 1930), Section 2 (7), plus the money raised was the responsibility of the stock to the directors. The share deposit amount was paid against the purc…

• R.As. Nos. 463/LB to 465/LB of 2003, decided on 4th November, 2003. v. R.As. Nos. 463/LB to 465/LB of 2003, decided on 4th November, 2003. 2004 PTD 892

  Section 133 (1) Section of Income Tax Ordinance (1979), 136 (1), 80 D, 2 (16) and Second Schedule, CL (88) Question regarding the status of law of Lahore Development Authority in respect of the High C…

• M.A. No.662/LB of 2003, decided on 14th November, 2003. v. M.A. No.662/LB of 2003, decided on 14th November, 2003. 2004 PTD 896

  Sections 35 and 2 (1) (16) for the purpose of correction of wrongdoing were not altered in such plot in the name of the assessee who executed the contract to sell the purchase of the plot. Wealth tax …

• I.T.A. No.4363/LB of 2001, decided on 15th June, 2002. v. I.T.A. No.4363/LB of 2001, decided on 15th June, 2002. 2004 PTD 983

  Re-open the valuation on the basis of Sections 65 3 (1) (d), 80cc and 143b plus valuation on the plot lease based on the premium amount and contingent charges which are credited to the government acco…

• I. T. A. No. 3487/LB of 2001, decided on 22nd November, 2003. v. I. T. A. No. 3487/LB of 2001, decided on 22nd November, 2003. 2004 PTD 1004

  Section 66 Additional Commissioner's Inspection Powers, which will review the Deputy Commissioner's order, reopen the profit and loss account to review the discount on sales on the estimate that the A…

• I.T.A. No.5402/LB of 1997, decided on 4th June, 2003. v. I.T.A. No.5402/LB of 1997, decided on 4th June, 2003. 2004 PTD 1010

  Section 65, 13 (1) (AA) 13 (1) (D) and 59 (1) Additional Assessment The assessment of opinion completed under section 59 (1) of the Income Tax Ordinance 1979 has been reopened on this basis. Which was…

• I.T.As. Nos. 1667/LB to 1674/LB of 2002, decided on 3rd June, 2003. v. I.T.As. Nos. 1667/LB to 1674/LB of 2002, decided on 3rd June, 2003. 2004 PTD 1014

  Section 5 (1) (i) and Schedule II, CL22 exempt banks in connection with certain assets to operate the building clearing house and stock exchange members through the stock exchange to accommodate banks…

• I.T.As. Nos.2668/LB to 2672/LB of 2002, decided on 14th February, 2003. v. I.T.As. Nos.2668/LB to 2672/LB of 2002, decided on 14th February, 2003. 2004 PTD 1029

  Sections 80C, 50 (4), 59 (A) and 66 ACBR Circular No. 11 of 1991, dated 30 6 1991 CBR Circular No. 8, Dated 27 7 of the Finance Act of 1999 (IV of 1999) Prior tax on income was the complete and final …

• I.T.A. No. 788/LB of 2002, decided on 11th March, 2003. v. I.T.A. No. 788/LB of 2002, decided on 11th March, 2003. 2004 PTD 1038

  Sections 59 (1), 50 (4) and 80 of CCBR Circular No. 9 1998 dated 21 7 1998, paragraph 8 (d) (i) CBR circular number 14, 1998 dated 9 10 1998 CB R Circular Letter No. 7 (31) S / Asst / 93, dated 169 19…

• I.T.A. No.2433/LB of 2000, decided on 15th June, 2002. v. I.T.A. No.2433/LB of 2000, decided on 15th June, 2002. 2004 PTD 1052

  Section 65 and (()) Additional Assessment Permanent Information Issuance of Capital Valuation Tax Payment Certificate for Property Assessment under Self Assessment Scheme Resume of Assessment on such …

• I.T.A. No. 1526/KB of 2002, decided on 30th June, 2003. v. I.T.A. No. 1526/KB of 2002, decided on 30th June, 2003. 2004 PTD 1062

  Sections 12 (9A), Second Schedule, Part IV, Cls 59 and 66 An income that is considered to be received or raised in Pakistan is exempted from certain provisions CBR: Letter No. F 12 (9A) ITP, 99, Date …

• W.T.As. Nos. 2127/LB of 2000 and 1351/LB of 2001, decided on 14th June, 2003. v. W.T.As. Nos. 2127/LB of 2000 and 1351/LB of 2001, decided on 14th June, 2003. 2004 PTD 1071

  Section 16 Assessment of Assessment Land Agricultural Evidence of payment of agricultural or residential land revenue, water tax and individual ownership measles deposition, which was shown under cult…

• W. T. As. Nos. 1271/LB and 1272/LB of 2002, decided on 15th August, 2003. v. W. T. As. Nos. 1271/LB and 1272/LB of 2002, decided on 15th August, 2003. 2004 PTD 1084

  Sections 2 (16), 16 (3) and 17B Wealth Tax Rules, 1963, R8 (3) Transfer of Property Act (IV of 1882), value of plot under section 53A property owned property plot Announces the sale contract registere…

• I.T.As. Nos. 100(IB) to 104(IB) of 2001-2002, decided on 11th June, 2003. v. I.T.As. Nos. 100(IB) to 104(IB) of 2001-2002, decided on 11th June, 2003. 2004 PTD 1096

  Sections 52, 86, 50 (4), 80C and 143B Section RO 586 (1) / 91 Dated 30 6 1991 Section RO 828 (1) / 91 Dated 24 8 1991 Section RO 368 (1) / 94 , Dated 7 5 1994 CGR Letter No. 3 (7) SS (WHT) 98 99, date…

• R.A: Nos. 327/LB and 360/LB of 2003, decided on 27th August, 2003. v. R.A: Nos. 327/LB and 360/LB of 2003, decided on 27th August, 2003. 2004 PTD 1104

  Sections 136, 12 (9A) and Second Schedule, Part IV, CL (59) Ordinance of Companies (XLVII of 1984), Section 245 Reference Distribution Ordinance of Companies Exceeding Requirements for Distribution of…

• I.T.As. Nos. 1766/KB and 1767/KB of 2002, decided on 27th August, 2003. v. I.T.As. Nos. 1766/KB and 1767/KB of 2002, decided on 27th August, 2003. 2004 PTD 1115

  In reviewing the order of the Additional Commissioner to review the order of the Section 66A Deputy Commissioner, the assessee claimed that the assessment orders were made on 4 5 1994 and 29 6 1996 re…

• I.T.As. Nos. 4302/LB to 4304/LB of 2001, decided on 10th July, 2003. v. I.T.As. Nos. 4302/LB to 4304/LB of 2001, decided on 10th July, 2003. 2004 PTD 1135

  Section 62 Assessment of production of accounts, evidence, etc. When calculating the revenue of an organization, it was always based on trade / manufacturing and the profit and loss of the same stock …

• W.T.A. No.271/LB of 2003, decided on 29th September, 2003. v. W.T.A. No.271/LB of 2003, decided on 29th September, 2003. 2004 PTD 1218

  Sections 12 (2) and (12) of the Wealth Tax Act (XV of 1963), Section 2 (10) assess the tax refund of corporate assets. Was finalized instead. The Act, 1991 defines various terms that include: The Depu…

• I.T.A. No. 1330/LB of 1997, decided on 13th September, 2003. v. I.T.A. No. 1330/LB of 1997, decided on 13th September, 2003. 2004 PTD 1225

  Sections 111 and 13 (1) were confirmed under section 13 (1) (a) of the Income Tax Ordinance to cover the penalties for concealing income related to the taxation of income tax. , 1979 was perfectly leg…

• I.T.A. No.4475/LB of 2000, decided on 5th September, 2003. v. I.T.A. No.4475/LB of 2000, decided on 5th September, 2003. 2004 PTD 1233

  Investigation on the production of Section 62 accounts, evidence etc., Income Tax Ordinance was assessed without a notice under Section 62 of the Income Tax Ordinance, 1979, a public limited company, …

• I.T.A. No.760/KB of 2002, decided on 2nd November, 2003. v. I.T.A. No.760/KB of 2002, decided on 2nd November, 2003. 2004 PTD 1240

  Error correction of Section 156, 86 and 52 defect under section 86 of the Income Tax Ordinance, 1979, to be erroneously received by treating the Assessor as prescribed under Section 52A of the Income …

• R. A. No.411/KB of 2003 in ref: M.A. Rec. No. 17/KB, decided on 8th November, 2003. v. R. A. No.411/KB of 2003 in ref: M.A. Rec. No. 17/KB, decided on 8th November, 2003. 2004 PTD 1251

  The reference to the question of Sections 136 (1) and 80C of the High Court was whether the appellate tribunal was permissible to impose imported plant tax on its plant and machinery for its own use, …

• W.T.As. Nos. 1922/LB to 1926/LB of 2002, decided on 28th February, 2003. v. W.T.As. Nos. 1922/LB to 1926/LB of 2002, decided on 28th February, 2003. 2004 PTD 1282

  Assessment of persons as assets of section 2 (5) year 1996 No assessment of the status of people of the year 97 as the Association of Persons can be legally reviewed because the finance in section 2 (…

• I.T.As. Nos. 821/IB to 823/IB of 2002, decided on 4th September, 2003. v. I.T.As. Nos. 821/IB to 823/IB of 2002, decided on 4th September, 2003. 2004 PTD 1293

  Sections 52 and 86 are the liability of persons who have failed to pay or pay tax deductions, which were considered taxable tax under section 52 of the Income Tax Ordinance 1979, which is neglected to…

• I.T.As. Nos. 414/LB to 418/IB of 2002, 1/IB to 6/IB of 2003, decided on 12th November, 2003. v. I.T.As. Nos. 414/LB to 418/IB of 2002, 1/IB to 6/IB of 2003, decided on 12th November, 2003. 2004 PTD 1348

  Section 83 Earnings of the Parent Residence of a Parent of a Minor Child - The result of the words The Assessee's minor will be the parent designated by the Deputy Commissioner of Income Tax; And any …

• I.T.A. No.2429/LB of 2000, decided on 23rd September, 2002. v. I.T.A. No.2429/LB of 2000, decided on 23rd September, 2002. 2004 PTD 1377

  Section 12 (18) In order to clear the income tax liability, the income of the company / director in his personal bank account paid by the directors to the Pakistan company paid by the director, Lane A…

• I.T.A. No. 369/IB of 2003, decided on 11th December, 2003. v. I.T.A. No. 369/IB of 2003, decided on 11th December, 2003. 2004 PTD 1391

  Sections 154, 59 (1) and 13 (1) (A) of the Notice of Service Notice / Self-Notice for Short Document on Employee were given notice of commencement of proceedings under common law for non-compliance wi…

• I.T.As. Nos. 3139/LB and 3267/LB of 2000, decided on 14th January, 2004. v. I.T.As. Nos. 3139/LB and 3267/LB of 2000, decided on 14th January, 2004. 2004 PTD 1396

  Section 13 (1) (d) and 65 Income-tax Rules, 1982, R207 On the basis of the parallel case, the addition of a parallel case was made on the basis of a parallel case. There was no record of doubt. Prove …

• I.T.As. Nos. 4294/LB, 4976/LB of 2003 and 4550/LB of 2002, decided on 10th January, 2004 v. I.T.As. Nos. 4294/LB, 4976/LB of 2003 and 4550/LB of 2002, decided on 10th January, 2004 2004 PTD 1407

  Section 62 Sales Estimation Order without identifying any defects in the assessment accounts regarding the production of accounts, evidence, etc.…

• W.T.A. No.429/LB of 2003, decided on 22nd September, 2003. v. W.T.A. No.429/LB of 2003, decided on 22nd September, 2003. 2004 PTD 1419

  Section 16 (5) Assessment Order The Assessment Order was passed without giving the name of a circle, the name of the officer who passed the order and without notice under section 16 (4) and 16 (3) of …

• I.T.A. No.4680/LB of 2003, decided on 30th December, 2003. v. I.T.A. No.4680/LB of 2003, decided on 30th December, 2003. 2004 PTD 1424

  Section 59 (1) and 50 (7E) Self-Assessment of CBR Circular No. 11, 1997 was purchased with its 29 electrical connection meters during demolition of old structure and construction of new building. Thes…

• I.T.A. No. 345/KB of 2003, decided on 31st October, 2003. v. I.T.A. No. 345/KB of 2003, decided on 31st October, 2003. 2004 PTD 1470

  Section 59 (1) CBR Circular No. 4 2001, Dated 18 6 2001 (Self Assessment Scheme) CL1 1 (E) and 1 2, \ Note: Salary Income Announced 50% of total income Returns were set in addition to the general valu…

• I.T.As. Nos.4061/LB and 4062/LB of 1997, decided on 18th November, 2003. v. I.T.As. Nos.4061/LB and 4062/LB of 1997, decided on 18th November, 2003. 2004 PTD 1492

  Section 13 (1) (d) Income Tax Rules, 1982, R 207A Additions made on the basis of a parallel case in violation of R 207A of Income Tax Rules 1982, were earlier canceled by the appellate authority, with…

• I.T.As. Nos. 523(IB) and 526(IB) of 2003, decided on 8th January 2004. v. I.T.As. Nos. 523(IB) and 526(IB) of 2003, decided on 8th January 2004. 2004 PTD 1499

  Third Schedule, R5A Category E and R5 Depreciation Allowance The First Year Allowance was an Internet Service Provider claiming First Air Allowance under R5A of the Third Schedule to Income Tax Ordina…

• R. A. No.449/KB of 2003 in Re: I.T.A. No.61/KB of 2002, decided on 5th November, 2003. v. R. A. No.449/KB of 2003 in Re: I.T.A. No.61/KB of 2002, decided on 5th November, 2003. 2004 PTD 1514

  Section 136 (1) Notice for hearing of the petition for reference to the delay of the High Court has been dealt with with the application of pardon. The reason was dismissed by the Refillions Appellate…

• W.T.As. Nos. 1132/LB, 1133/LB of 1995, 443/LB and 444/LB of 2000, decided on 13th January, 2004. v. W.T.As. Nos. 1132/LB, 1133/LB of 1995, 443/LB and 444/LB of 2000, decided on 13th January, 2004. 2004 PTD 1517

  Sections 23 (2) and 2 (5) (ii) of the Cantonment Act (II of 1924) were approved by the Deputy Commissioner under the Local Authority Cantonment Board Wealth Tax Act. The appellate authority had a body…

• W.T.A. No.206/KB of 1996-97, decided on 16th May, 2003. v. W.T.A. No.206/KB of 1996-97, decided on 16th May, 2003. 2004 PTD 1523

  Section 16 Assessment Oral Gift Registration Review of property transferred by oral gift was added to its wealth before the appellate authority rejected the SC's appeal on the basis that the absence o…

• I.T.A. No.61/KB and M.A. (Cond.) No.22/KB of 2002, decided on 19th April, 2003. v. I.T.A. No.61/KB and M.A. (Cond.) No.22/KB of 2002, decided on 19th April, 2003. 2004 PTD 1543

  Sections 59 (1) and 13 (1) (a) of CBR Circular No. 9 of 1998, dated 21 7 1998 (Self Assessment Scheme 1998 99), Para 2 (h) withdrawal from the scope of the Self Assessment Scheme on the land. The appe…

• I.T.As. Nos.372(IB) and 580(IB) of 2003, decided on 9th February, 2004. v. I.T.As. Nos.372(IB) and 580(IB) of 2003, decided on 9th February, 2004. 2004 PTD 1562

  Section 59 (1) and 80D Self Assessment Assessment Year 1999 2000 Income loss was declared as forwarding losses of previous years, hence the claim of return eligible under the Universal Self Assessment…

• I. T. As. Nos. 1853/LB, 2694/LB of 2001, 276/LB, 277/LB, 707/LB and 708/LB of 2003 v. I. T. As. Nos. 1853/LB, 2694/LB of 2001, 276/LB, 277/LB, 707/LB and 708/LB of 2003 2004 PTD 1572

  Article 62 Assessment of Production, Evidence, etc. In general, the nature of the objections to the rejection of trading accounts was largely influenced by the purchase of brokers, agents, and distrib…

• W.T.As. Nos.81/IB and 113/IB of 2003, decided on 20th January, 2004. v. W.T.As. Nos.81/IB and 113/IB of 2003, decided on 20th January, 2004. 2004 PTD 1589

  Section 16 (4) Wealth Tax Rules, 1963, R8 (3) Assessment of land and building property was residential property in the year under consideration, which was made commercial during the next assessment ye…

• I. T. A. No. 1988/KB of 2000-2001, decided on 27th January, 2004. v. I. T. A. No. 1988/KB of 2000-2001, decided on 27th January, 2004. 2004 PTD 1593

  Explanation of the provisions of Sections 12 (12) and 13 (1) (d) of the Income Fuel Stock Section 12 (12) and section 13 of the Income Tax Ordinance, 1979, as a result of the trade, is the result of t…

• I.T.As. Nos.124/KB and 198/KB of 2003, decided on 24th February, 2004. v. I.T.As. Nos.124/KB and 198/KB of 2003, decided on 24th February, 2004. 2004 PTD 1602

  Fourth Schedule, R 5 (a) and 6 A General Insurance Provisions for exemption in capital gains from the sale of shares and deductions at source from the interest and profit accrued from the Profit and L…

• M.A. (Rect) No.488/KB of 2003 in R.A. No. 180/KB of 2003, decided on 28th October, 2003. v. M.A. (Rect) No.488/KB of 2003 in R.A. No. 180/KB of 2003, decided on 28th October, 2003. 2004 PTD 1636

  The Department's Appellate Tribunal Reference Request for Troubleshooting Sections 156 and 134 was timely barred because the Department's position as soon as the Department failed to file an apology r…

• I.T.A. Nos.407/IB of 2003, decided on 13th December, 2003. v. I.T.A. Nos.407/IB of 2003, decided on 13th December, 2003. 2004 PTD 1638

  Sections 143B, 80C, 59A, 59 (1), 62, 63, 65 and 156 on the source of certain income received from the security guard services, filing a statement under section 143B of the Income Tax Ordinance 1979 Th…

• I.T.As. Nos.441/LB and 896/LB of 2001, decided on 30th September, 2003. v. I.T.As. Nos.441/LB and 896/LB of 2001, decided on 30th September, 2003. 2004 PTD 1642

  Proofs, proofs etc. of the preparation of accounts 62 and 13. Assessing sales through drawings, negative publications about higher personal expenses by members of an unregistered firm and reducing suc…

• I. T. A. No. 982/LB of 2002, decided on 21st October, 2002. v. I. T. A. No. 982/LB of 2002, decided on 21st October, 2002. 2004 PTD 1653

  The revenue of trial production was estimated at the normal tax rate by correction of errors in Sections 156 and 118E. The income / loss received during the trial production was to be considered part …

• I. T. A. Nos. 1974/LB of 1992-93, decided on 20th May, 1997. v. I. T. A. Nos. 1974/LB of 1992-93, decided on 20th May, 1997. 2004 PTD 1655

  Third Schedule, CL7 (C) Finance Act of 1991 (XII of 1991) 92 92 Settlement of assets and consequent loss or loss of capital is born of the same asset, ie sale of cars before 30 car 1991 Was taxed. The…

• I.T.As. Nos.2804/KB and 2830/KB of 1993-94, decided on 31st December, 2003. v. I.T.As. Nos.2804/KB and 2830/KB of 1993-94, decided on 31st December, 2003. 2004 PTD 1666

  Sections 26 and 2 (e) Export Processing Zone Authority Rules, 1981, RR 5 (3), 10 and 15 (4) industrial working aid businesses require section 2 (e) of the Export Processing Zone Authority Ordinance, 1…

• I.T.A. Nos.549/IB of 2003, decided on 20th January, 2004. v. I.T.A. Nos.549/IB of 2003, decided on 20th January, 2004. 2004 PTD 1682

  Section 13 (1) (d) Income Tax Rules, 1982, R207 An additional property was purchased as a residential property through a registered sale deed. Such property was paid by the buyer / assessee to the com…

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