Income Tax Appellate Tribunal Pakistan — Judgments of 2005

114 reported judgments of the Income Tax Appellate Tribunal Pakistan from 2005 — page 1 of 2.

• I.T.As. Nos. 2147 to 2149/KB of 2002, decided on 6th March, 2004. v. I.T.As. Nos. 2147 to 2149/KB of 2002, decided on 6th March, 2004. 2005 PTD 168

  Section 108 (b), 143b and 134 imposing fines on late submission of statements under section 143b of the Income Tax Ordinance 1979, which had to be filed on or before September 30 for the respective as…

• I.T.As. Nos. 1209/LB and 1210/LB of 2004, decided on 16th September, 2004. v. I.T.As. Nos. 1209/LB and 1210/LB of 2004, decided on 16th September, 2004. 2005 PTD 203

  Section 19, 50 (5A), 80C, 80CC, 134 and the second schedule, Part I clause 110, 111 A shareholder's income from the Association of Personnel (AOP) Department made this claim. It was held that the Comm…

• M. A. Stay No. 205/LB of 2004, decided on 11th June, 2004. v. M. A. Stay No. 205/LB of 2004, decided on 11th June, 2004. 2005 PTD 206

  The appellate tribunal's powers of the appellate tribunal to prevent the recovery proceedings under sections 131 and 133 were referred to the appellate tribunal when certain questions of law arising o…

• I.T.As. Nos. 4666/LB and 4667/LB of 2003, decided on 14th September, 2004. v. I.T.As. Nos. 4666/LB and 4667/LB of 2003, decided on 14th September, 2004. 2005 PTD 211

  Non-Compliance of Notes to Sections 61, 62, 63 and 134 Former Partial Assessment Assessment Assessment was repeatedly invalidated in compliance with the terms of the notice under section 61 of the Inc…

• I. T. A. No. 1658/LB of 2003, decided on 11th December, 200 v. I. T. A. No. 1658/LB of 2003, decided on 11th December, 2003. 2005 PTD 214

  Decisions on matters of Sections 17, 18, 22, 23, 24, 27 and 134 were challenged by the Appellate Tribunal Department in its appeal on the basis of the Commissioner's Income Tax (appeal) finding that t…

• I.T.As. Nos.2789/LB, 4491/LB and 5269/LB of 1999, decided on 28th July, 2004. v. I.T.As. Nos.2789/LB, 4491/LB and 5269/LB of 1999, decided on 28th July, 2004. 2005 PTD 224

  Section 2 (29), 23 (1) (viii) (xviii) and 134 deductions by the Commissioner to remove the adback made by the Assessing Officer on payment of in-service charges through Commissioner Income Tax. Appeal…

• M. A. No. 427/LB of 2004, decided on 21st August, 2004. v. M. A. No. 427/LB of 2004, decided on 21st August, 2004. 2005 PTD 229

  Section 14, 16 and Second Schedule, Part II, R 2 Applicant's Commissioned Revenue from an Employer Applicable to Special Rates Scope claimed that commission income was a special income, part II of the…

• I.T.A. No.2086/LB of 2002, decided on 21st August, 2004. v. I.T.A. No.2086/LB of 2002, decided on 21st August, 2004. 2005 PTD 231

  Sections 23 (1) (VII), 34, 62 and 134 appealed against the receipt of the total receipt department objecting to the Commissioner's Income Tax (A) order under which financial expenses as compared to to…

• R.A. Nos. 153/LB to 160/LB of 2003, decided on 4th May, 2004. v. R.A. Nos. 153/LB to 160/LB of 2003, decided on 4th May, 2004. 2005 PTD 234

  Sections 66, 61, & 65 & 13 13 multiple Declaration of joint issuance for multiple assessment years shall be submitted to the High Court, where the assessee had to submit a declaration of income of up …

• I.T.As. Nos. 1101/LB of 2001 and 1102/LB of 1997, decided on 24th June, 2004. v. I.T.As. Nos. 1101/LB of 2001 and 1102/LB of 1997, decided on 24th June, 2004. 2005 PTD 237

  Sections 62, 65, 66A, 134 and 156 Income Tax Rules, 1982, R94 (2) Reinvestment expense reinforcement The original assessment for the 1989 assessment year was placed on 3 3 1996, the re-evaluation was …

• I.T.A. No. 116/IB of 2003, decided on 12th March, 2004. v. I.T.A. No. 116/IB of 2003, decided on 12th March, 2004. 2005 PTD 270

  Section 62, 80 D&134 Return Filing Returning Appellate Appellate Tribunal Assessment Appeal, which filed damages while filing a return, claimed during the diagnostic proceedings that since section 80D…

• I.T.A. No. 2304/LB of 2003, decided on 26th July, 2004. v. I.T.A. No. 2304/LB of 2003, decided on 26th July, 2004. 2005 PTD 277

  Section 59 (1), 62 and 143B of CBR Circular No. 12 of 1991, dated 30 6 1991, this review was initiated under the general law that the revenue and loss expenditure declared in IT11B The ratio is propor…

• I.T.A. No.3861/LB of 2001, decided on 22nd March, 2004. v. I.T.A. No.3861/LB of 2001, decided on 22nd March, 2004. 2005 PTD 280

  Sections 50 (5) and 80c which are paid as sales tax and customs duty cannot be termed `income med 'while assessing the income of the probe, section 80c of the Income Tax Ordinance, 1979 Receiving the …

• M.a. (Rect.) No. 274/KB of 2003, decided on 31st July, 2003. v. M.a. (Rect.) No. 274/KB of 2003, decided on 31st July, 2003. 2005 PTD 288

  Section 13 (1) (c), 62, 63, 132 and 134 error correction department filed an appeal from the appellate tribunal to remedy the alleged error arising out of the order of the Deputy Commissioner of Incom…

• I. T. A. No. 180/KB of 2004, decided on 29th July, 2004. v. I. T. A. No. 180/KB of 2004, decided on 29th July, 2004. 2005 PTD 296

  Section 14 and Second Schedule, CL (176) Under the Second Schedule to the Income Tax Ordinance 1979, the claim for exemption of income from the power plant levied by the Assisi four years prior to the…

• M.A. No. 10/LB of 2004, decided on 11th August, 2004. v. M.A. No. 10/LB of 2004, decided on 11th August, 2004. 2005 PTD 301

  Section 221 Error Correction Applicant / SCC requested that the order submitted by the appellate tribunal be corrected, as well as the legal errors in the jurisdiction of the jurisdiction, and that th…

• W.T.A. No.14/IB of 2004, decided on 16th March, 2004. v. W.T.A. No.14/IB of 2004, decided on 16th March, 2004. 2005 PTD 307

  Section 7 Income Tax Ordinance (1979), the first appellate authority that directs the appraising officer to provide capital value tax credit against the demand for wealth tax and capital value tax acc…

• W.T.A. No.90/LB of 2001, decided on 27th September, 2003. v. W.T.A. No.90/LB of 2001, decided on 27th September, 2003. 2005 PTD 307

  Section 12 (4) (7) Section 134 of the Income Tax Ordinance (1979) appealed the appeal against the appellant that the penalty imposed on the assessee under section 12 (7) of the Finance Act 1991 was re…

• I.T.A. No. 3857/LB of 2001, decided on 26th July, 2004. v. I.T.A. No. 3857/LB of 2001, decided on 26th July, 2004. 2005 PTD 311

  Section 55 (1), 59 (1), 59A, 66A and 134 voluntary return of registration file on the basis of the return of the powers of the Inspector Assistant Commissioner to modify the order of the Income Tax Of…

• M.A. No.338/LB of 2003, decided on 30th July, 2004. v. M.A. No.338/LB of 2003, decided on 30th July, 2004. 2005 PTD 318

  Error 155 and 136 Correction of error This request of the plaintiff requires correction that there was an extraordinary delay in recording and receiving the order, which delayed the decision not only …

• R. A. No. 100/LB of 2004, decided on 11th May, 2004. v. R. A. No. 100/LB of 2004, decided on 11th May, 2004. 2005 PTD 323

  Section 136 High Court Excise Duty Profit and Loss Citation Reference The question was whether the appellate tribunal was entitled to hold that the excise duty was to be debited to a profit and loss a…

• I.T.As. Nos. 423/IB to 429/IB of 2002, decided on 17th September, 2003. v. I.T.As. Nos. 423/IB to 429/IB of 2002, decided on 17th September, 2003. 2005 PTD 326

  Sections 13 (1) (AA), 59 (1), 59A, 61, 62, 63 and 65 Reopen the case assessment for the relevant assessment years, but later when information on some incorrect business and concealment details Were ac…

• R.A. No.668/LB of 2003, decided on 20th May, 2004. v. R.A. No.668/LB of 2003, decided on 20th May, 2004. 2005 PTD 338

  Cases reference to the 133 and 156 Miscellaneous application of the High Court, the application was rejected by the appellant's circumstances…

• M.A. No.209/LB of 2004, decided on 3rd August, 2004. v. M.A. No.209/LB of 2004, decided on 3rd August, 2004. 2005 PTD 339

  Correction of Rules 156 and 66 Application for Correction on the basis that the Appellate Tribunal did not decide on the arguments presented which drew strength from the appellate tribunal's decision …

• I.T.A. No.2499/LB of 2004, decided on 21st July, 2004. v. I.T.A. No.2499/LB of 2004, decided on 21st July, 2004. 2005 PTD 342

  Section 59 (1) CBR Circular No. 7 2002, Dated 15 6 2002 Self Assessment Scheme Para 9 (a) (ii) CBR Letter C No 7 (7) / Section AST / 2002, Dated 17 12 The selection for the 2002 self-assessment was no…

• I.T.As. Nos. 1730/KB to 1733/KB of 2001, decided on 1st January, 2004. v. I.T.As. Nos. 1730/KB to 1733/KB of 2001, decided on 1st January, 2004. 2005 PTD 344

  Sections 23, 27, 28 and 66 A deduction in capital gain computation costs was considered and considered by the IAC Estimation Officer, under section 66A, Income Tax Ordinance 1979. Was worried and the …

• W.T.A. No.270/LB of 2003, decided on 17th July, 2004. v. W.T.A. No.270/LB of 2003, decided on 17th July, 2004. 2005 PTD 454

  Sections 2 (1) (16) (24), 16 (3) and 17 Reopening the date of valuation of the assets are directly linked to the value of the property in the valuation date in the case of Wealth Tax and the Assisting…

• I.T.A. No.4828/LB of 2002, decided on 4th October, 2004. v. I.T.A. No.4828/LB of 2002, decided on 4th October, 2004. 2005 PTD 474

  Section 134, Fourth Schedule, R5 (c) General Clause Act (XX of 1897), Section 8 (2) Insurance Ordinance (NXXX of 2000), advancement of additional additional administrative expenses 1938 in which the i…

• I.T.A. No.3081/LB of 2004, decided on 9th September, 2004. v. I.T.A. No.3081/LB of 2004, decided on 9th September, 2004. 2005 PTD 490

  The issuance of a notice to file the Income Tax Return under section 114 (4) and Section 114 (4) of the 131 Income Tax Ordinance 2001 was issued calling for the return of income for the year 1999 to 2…

• I.T.A. No.986/KB of 2002, decided on 3rd June, 2003. v. I.T.A. No.986/KB of 2002, decided on 3rd June, 2003. 2005 PTD 504

  Sections 12 (9), 66A & Second Schedule, Part I, CL (108) Companies Ordinance (XLVI of 1984), Sections 235, 241, 248 and 251 Finance Act (XXII of 1997), Preamble Finance Act (1995) I), the power to ins…

• W.T.As. Nos.236/LB to 242/LB and 248/LB to 254/LB of 2004, decided on 1st November, 2004. v. W.T.As. Nos.236/LB to 242/LB and 248/LB to 254/LB of 2004, decided on 1st November, 2004. 2005 PTD 517

  Instead of issuing notices under Sections 14 (2) and 17 (1) (a), section 17 (1) of the return of wealth, the jurisdiction has been granted in different periods by issuing notices under section 14 (2) …

• W. T. As. Nos. 15 to 17/KB of 2003, decided on 19th January, 2004. v. W. T. As. Nos. 15 to 17/KB of 2003, decided on 19th January, 2004. 2005 PTD 523

  Section 8 (3) of the Wealth Tax Act (XV of 1963), Section 16 (5) and 17 CBR Circular C14 (7) / IT6 / WT 79, dated 21 8 1979, Sindh Rated Premises Ordinance (1979). XVII), the proposed West Pakistan Ur…

• I.T.As. Nos. 1586/LB and 1587/LB of 2002, decided on 22-4-2004. v. I.T.As. Nos. 1586/LB and 1587/LB of 2002, decided on 22-4-2004. 2005 PTD 529

  Section A 66A and ((1) Inspection Powers of the Additional Commissioner, due to the order of the Deputy Commissioner to modify the order that the AssisiC registers a return to the jurisdiction in whic…

• I.T.As. Nos. 1291/KB, 941/KB, 1626/KB and 914/KB of 2003, decided on 10th September, 2004. v. I.T.As. Nos. 1291/KB, 941/KB, 1626/KB and 914/KB of 2003, decided on 10th September, 2004. 2005 PTD 534

  Article 65 CBR Circular No. 20 (33) IT 3/73, Dated 5 1973 1973 CBR Circular No. 7 (S) Section Aust / 96, Dated 21 11 1996 Civil Procedure Code (v. 1908), O.V. , RIR 10, 12, 16, 17, 19 and 20 of the Si…

• I.T.A. No.2327/KB of 2001, decided on 17th March, 2003. v. I.T.A. No.2327/KB of 2001, decided on 17th March, 2003. 2005 PTD 563

  Section 13 (1) (D), 13 (1) (AA), 63, 62 and 132 Income Tax Rules, 1982, R207A Constitution of Pakistan (1973), Article 201 Illegal investment, etc. Is considered a partner. The section additions made …

• M.A. (Rect.) No.488/KB of 2003, decided on 28th October, 2003. v. M.A. (Rect.) No.488/KB of 2003, decided on 28th October, 2003. 2005 PTD 588

  R 34 Miscellaneous Request for Hearing on the Request for Reference The Department argued that a copy of the order by the appellate tribunal was mistakenly provided to the Commissioner of Income Tax, …

• W.T.As. Nos. 754/LB, 1123/LB and 969/LB of 2002, decided on 17th December, 2003. v. W.T.As. Nos. 754/LB, 1123/LB and 969/LB of 2002, decided on 17th December, 2003. 2005 PTD 591

  Section 35 Error correction Star decisions, Applicable Assistive Rules, In the present case filed Nail Returns for the purpose of taxing corporate assets which were accepted in the proceedings of the …

• I.T.As. Nos.688/IB to 690/IB, 720/IB to 722/IB of 2003, decided on 8th March, 2004. v. I.T.As. Nos.688/IB to 690/IB, 720/IB to 722/IB of 2003, decided on 8th March, 2004. 2005 PTD 598

  Section 12 (18) Extra Cash Credit Credits, although cash, were later in connection with the sale and received from the customers. Additional facts at the level of facts, it appears that the balances h…

• I.T.As. Nos.2899/LB, 2900/LB, 2901/LB of 2002, decided on 21st June, 2003. v. I.T.As. Nos.2899/LB, 2900/LB, 2901/LB of 2002, decided on 21st June, 2003. 2005 PTD 611

  In order to amend the section 66 deputy commissioner's order, the Inspector Additional Commissioner's inspection powers were canceled by the Inspector Additional Commissioner on the ground that the re…

• I.T.A. No. 1601/KB of 2001, decided on 31st January, 2002. v. I.T.A. No. 1601/KB of 2001, decided on 31st January, 2002. 2005 PTD 615

  Section 23 (1) (xviii), 28 and Second Schedule, CL (116) Assessing the payment of compensation to the investment adviser, whose appraisal officer first appellate authority has asked the same departmen…

• I.T.As. Nos. 19721KB and 1973/KB of 2002, decided on 5th September, 2003. v. I.T.As. Nos. 19721KB and 1973/KB of 2002, decided on 5th September, 2003. 2005 PTD 621

  Sections 34, 35, 156 and Second Schedule, CL (118d) A Public Limited Company, Exempt from Damages, was exempt from taxation and accepted and accepted by the Assessing Officer of the Department, while …

• M.As. (R) Nos.33/113 and 34/113 of 2004, decided on 17th August 2004. v. M.As. (R) Nos.33/113 and 34/113 of 2004, decided on 17th August 2004. 2005 PTD 652

  Section 226 of the Income Tax Ordinance (1979), Section 156, Second Schedule, Part IV, CLS (9A) and (913) Correction of error was amended by the appellate tribunal order on which the appellant. The tr…

• I.T.A. No.632/IB of 2004, decided on 20th October, 2004. v. I.T.A. No.632/IB of 2004, decided on 20th October, 2004. 2005 PTD 668

  Section 80C (2) (a) (i), 14313s and 50 (4) CBR Circular No. 11 of 1991, dated 30 199 1991 Tax Service Offered Tax Service on the Income of Some Contractors and Importers (Dhobi) Assissee's washout con…

• I.T.As. Nos.581/IB to 583/IB of 2003, decided on 7th August, 2004 v. I.T.As. Nos.581/IB to 583/IB of 2003, decided on 7th August, 2004 2005 PTD 678

  In section 66 (1) (c) and 138 in some cases the provisions contained in the total clause (c) of section 66 (1) of the Income Tax Ordinance of 1979, in particular, refer to the assessment that it is wh…

• I.T.As. Nos.4121/LB and 4125/LB of 2004, decided on 15th October, 2004. v. I.T.As. Nos.4121/LB and 4125/LB of 2004, decided on 15th October, 2004. 2005 PTD 720

  Sections 29 (3) (b), 12 (12) and 66A Income Tax Ordinance (XLEX of 2001), Section 210 CBR 1992 Circular No. 14 of 1992, Cost of Acquisition, and Consideration for Transfer , How much is fixed income c…

• I.T.As. Nos. 3087/LB of 2001 and 284/LB of 2002, decided on 8th November, 2003. v. I.T.As. Nos. 3087/LB of 2001 and 284/LB of 2002, decided on 8th November, 2003. 2005 PTD 745

  Article 62 Assessment of preparation of accounts, evidence, etc. Sales Sales Department has claimed that the sale should have been accepted due to cross-checking and audit by the Sales Tax Department.…

• W.T.As. Nos. 1517/LB to 1519/LB of 2001, decided on 10th September, 2002. v. W.T.As. Nos. 1517/LB to 1519/LB of 2001, decided on 10th September, 2002. 2005 PTD 762

  Circular No. 11 of section 17 BCBR 1994, dated 17 7 1994 The Additional Commissioner, who inspected the inspection powers of the Additional Commissioner to amend the order of the Deputy Commissioner, …

• I.T.A. No.5628/LB of 2002, decided on 4th September, 2004. v. I.T.A. No.5628/LB of 2002, decided on 4th September, 2004. 2005 PTD 786

  CBR Circular No. 13 of Sections 156, 65 and Second Schedule, CL (172) 1985, dated 22 12 1985 of CBR Circular No. 14, 22 of 1985 error correction, of the order sanctioned under section 65 Instead of fi…

• M.As. Nos.391/LB to 393/LB of 2003, decided on 13th November, 2004 v. M.As. Nos.391/LB to 393/LB of 2003, decided on 13th November, 2004 2005 PTD 805

  Section 35, 17b and 10 (4) Correction of error Assisi's assertion that the Additional Commissioner of Inspection exercised revision powers under Section 17B of the Wealth Tax Act, 1963, which were not…

• I.T.As. Nos.910/LB of 2003, 203/LB of 2001 and 2536/LB of 2003 decided on 21st September, 2004. v. I.T.As. Nos.910/LB of 2003, 203/LB of 2001 and 2536/LB of 2003 decided on 21st September, 2004. 2005 PTD 807

  A detailed notice was issued to the assessee under section 62 of the Income Tax Ordinance, 1979, on the basis of local inquiries, assessment of section 62 accounts etc. Was done on various matters. Fo…

• I. T. A. No. 1921/LB of 2004, decided on 25th November, 2004. v. I. T. A. No. 1921/LB of 2004, decided on 25th November, 2004. 2005 PTD 814

  Section 62 Income Tax Rules, 1982, Rr 28 and 29 Assessments regarding Account Preparation, etc. A Medical Practitioner Assessing Officer dismissed the receipts announced on the basis that the complete…

• I.T.As. Nos.3893/LB, 3892/LB, 3472/LB, 3473/LB of 1996, 1271/LB of 2003, decided on 23rd August, 200 v. I.T.As. Nos.3893/LB, 3892/LB, 3472/LB, 3473/LB of 1996, 1271/LB of 2003, decided on 23rd August, 200 2005 PTD 819

  Sections 24 and 62 deductions not included Add-on EOBI / Social Security hike was abolished, seeking full details of EOBI / Social Security Assistance and related to staff salaries for staff salaries …

• I.T.A. No.90/PB of 2003, decided on 19th August, 2004 v. I.T.A. No.90/PB of 2003, decided on 19th August, 2004 2005 PTD 854

  Sections 23 (1) (xviii), 24 (i) and 16 (2) (b) deduct the Income Tax Rules, 1982, R 3 \ The non-paid director of a company evaluates the re-profit and loss of medical expenses. In the account, the unp…

• W.T.As. Nos.80/PB to 86/PB of 2001-02, decided on 26th July, 2004. v. W.T.As. Nos.80/PB to 86/PB of 2001-02, decided on 26th July, 2004. 2005 PTD 860

  Section 16 (2) Before finalizing assessment, no notice under section 16 (2) of the Wealth Tax Act, 1963 is allowed under section 16 (2) of the Wealth Tax Act 1963 No notice was issued. And was served …

• M.As. Nos. 624/LB to 626/LB- of 2003, decided on 18th November, 2004. v. M.As. Nos. 624/LB to 626/LB- of 2003, decided on 18th November, 2004. 2005 PTD 872

  Unsuccessful Assessment of Sections 156 and 65 Unanimous Assessment Past and Closed Transaction Assessment asserts that the appellate tribunal relied solely on the arguments presented to the departmen…

• M.As.- Nos.. 959/LB to 961/LB of 2002, decided on 27th January, 2003. v. M.As.- Nos.. 959/LB to 961/LB of 2002, decided on 27th January, 2003. 2005 PTD 890

  Evidence for the correction of the error of clause 35 The Assisi argued that the entire evidence presented at the hearing of the appellants escaped consideration by the appellate tribunal, which, unde…

• W.T.As. Nos. 77(IB) to 82(IB) of 2001-2002, decided on 4th September, 2004. v. W.T.As. Nos. 77(IB) to 82(IB) of 2001-2002, decided on 4th September, 2004. 2005 PTD 895

  Section 17 BCBR Circular No. 11 1994 Dated 17 7 1994 Review of Assistant Commissioner Options Tax Officer Review ???? The amount of money allocated for the plot and the building under construction sho…

• I.T.A. No.5740/LB of 2004, decided on 6th January, 2005. v. I.T.A. No.5740/LB of 2004, decided on 6th January, 2005. 2005 PTD 914

  Section 59 (1) Self Assessment Senior Citizens Tax Waiver Case was excluded from the Self Assessment Scheme because after the claim of the Senior Citizens Tax Exemption, the Assessment increased 20% m…

• W.T.As. Nos. 379/LB and 380/LB of 2004, decided on 20th October, 2004. v. W.T.As. Nos. 379/LB and 380/LB of 2004, decided on 20th October, 2004. 2005 PTD 920

  Section 17B and Second Schedule, CL 12 (2) Exempt Assistant Commissioner's powers to modify the tax officer's order Exempt Assistant Commissioner in the factory premises Except Assistant Commissioner …

• W.T.As. Nos.542/LB to 547/LB and 557/LB of 2003, decided on 13th October, 2004 v. W.T.As. Nos.542/LB to 547/LB and 557/LB of 2003, decided on 13th October, 2004 2005 PTD 937

  Section 16 and Second Schedule, CL (3) directs the matter to be made part of that assessment, based on the committee's inquiry comprising the Inspector of Agricultural Land First Appellate Authority, …

• I.T.A. No.6035/LB of 2003, decided on 13th October, 2004. v. I.T.A. No.6035/LB of 2003, decided on 13th October, 2004. 2005 PTD 944

  Articles 62, 30, 32A, 34 and 80 for production, evaluation, evidence etc. Assessment was decided by rejecting the accounts, manufacturing trading results, production and sales rate profit and loss rel…

• I.T.As. Nos.602/LB and 467/LB of 2002, decided on 26th November, 2004. v. I.T.As. Nos.602/LB and 467/LB of 2002, decided on 26th November, 2004. 2005 PTD 960

  The order of the Assessee's signature on the production of section 62 accounts, evidence, etc., asserted that the Assessing Order was not signed by the Assessing Officer and he signed the demand notic…

• I.T.As. Nos.4206/LB and 4207/LB of 2004, decided on 26th November, 2004. v. I.T.As. Nos.4206/LB and 4207/LB of 2004, decided on 26th November, 2004. 2005 PTD 965

  Section 12 (18) Returns the capital balance that was due on a different date from the capital account to meet the personal expenses and pay taxes, on income considered to be accrued or originated in P…

• I.T.A. No.1374/LB of 2000, decided on 28th August, 2004 v. I.T.A. No.1374/LB of 2000, decided on 28th August, 2004 2005 PTD 974

  Section (?? ()), C80C and Second Schedule, CL (?88D) sources deduct tax deduction on the sale of equipment as well as the sale of land, tax deduction for such transactions in section C80C Constitutes …

• I.T.A. No.5207/LB of 2003, decided on 21st October, 2004. v. I.T.A. No.5207/LB of 2003, decided on 21st October, 2004. 2005 PTD 986

  Sections 65, 62, 13 (1) (E), 80C (7), and 143B Additional Assessment Edition Assistive filed a statement under section 143B of the Income Tax Ordinance, 1979, Wealth tax return was also filed The daug…

• I.T.A. No.5698/LB and M.A. (Cond.) No.831/LB of 2003, decided on 13th January, 2005 v. I.T.A. No.5698/LB and M.A. (Cond.) No.831/LB of 2003, decided on 13th January, 2005 2005 PTD 993

  Sections 134 (3) and 66 Appeal Tribunal Limitations for Appeal Decision Approval of Delay of Communications The Assisi held that the limitation period for filing an appeal begins with the date of comm…

• I.T.A. No.2948/LB of 2002, decided on 28th January, 2005. v. I.T.A. No.2948/LB of 2002, decided on 28th January, 2005. 2005 PTD 1061

  Section 156, 62, and Second Schedule, CL (118E) Workers \ Welfare Fund Ordinance (XXXVI of 1971), Section 4 (2) to receive tax under the second schedule total (118E) for error correction income. Was n…

• M.A. No. 634/LB of 2004, decided on 11th February, 2005. v. M.A. No. 634/LB of 2004, decided on 11th February, 2005. 2005 PTD 1135

  Sections 134 and 156 of the Appellate Tribunal for correction of the error of the appeal are required to verify the entire case in the light of the arguments / submissions made by the assessee and in …

• I.T.As. Nos.859/KB of 2000-01, 1592/KB, 1652/KB and 1778/KB of 2002, decided on 2nd November, 2002. v. I.T.As. Nos.859/KB of 2000-01, 1592/KB, 1652/KB and 1778/KB of 2002, decided on 2nd November, 2002. 2005 PTD 1208

  Articles 62 and 32 Calculation of accounts on production, evidence etc. Account procedure Account Resetta Principles Applied History Re-review / reopen past history Strictly applicable to fulfill the …

• I.T.As. Nos.1060/LB to 1063/LB, 1229/LB to 1232/LB and 1250/LB of 2002, decided on 31st December, 20 v. I.T.As. Nos.1060/LB to 1063/LB, 1229/LB to 1232/LB and 1250/LB of 2002, decided on 31st December, 20 2005 PTD 1303

  The officer assessing the liability of persons under Section 50 and (persons ()) tax deductions and failure to pay, came up with a new charge under section 22under of the Income Tax Ordinance, 1979, w…

• Income Tax Appeal No.453/LB of 2002, decided on 6th September, 2004. v. Income Tax Appeal No.453/LB of 2002, decided on 6th September, 2004. 2005 PTD 1364

  Sections 13 (1) (b), 65 and 5 (1) (c) were not shown in the Balance Sheet in the case of the purchase of additional additional assessor Assisi submitted that the company was retained due to financial …

• W.T.As. Nos.326/LB and 325/LB of 2004, decided on 18th January, 2005. v. W.T.As. Nos.326/LB and 325/LB of 2004, decided on 18th January, 2005. 2005 PTD 1370

  Sections 2 (10), 8 and 16 shall be assessed by the tax officer under the jurisdiction of the Deputy Commissioner, asserting that the first appellate authority to verify the tax officer's order is not …

• I.T.A. No.5901/LB of 2004, decided on 25th January, 2005. v. I.T.A. No.5901/LB of 2004, decided on 25th January, 2005. 2005 PTD 1373

  After the issuance of notice under section 62 of the Income Tax Ordinance 1979 under section 62 of the Income Tax Ordinance 1979, the notice was issued under section 62 of the Income Tax Ordinance 197…

• I.T.As. Nos.622/KB and 623/KB of 2003, decided on 12th August, 2004. v. I.T.As. Nos.622/KB and 623/KB of 2003, decided on 12th August, 2004. 2005 PTD 1375

  In the absence of the date of the month on the date of notice of the failure to pay the section 89 tax or penalty, in the absence of the date of the month in the notice, the time of payment was extend…

• I.T.As. Nos.168/IB and 238/IB of 2003, decided on 27th January, 2004 v. I.T.As. Nos.168/IB and 238/IB of 2003, decided on 27th January, 2004 2005 PTD 1385

  Sections 80C (2), 62, 50 (4) and the first schedule, CL (E) Finance Act (IV of 1999), determined taxation services on the income of certain contractors and importers, assuming that any relevant amendm…

• I.T.A. No.3655/LB of 2001, decided on 28th November, 2002. v. I.T.A. No.3655/LB of 2001, decided on 28th November, 2002. 2005 PTD 1437

  Section 62 (1) Denial of business results regarding the evaluation of accounts, evidence, etc., arising out of the examination of the books of accounts in relation to lower profit rates and disclosure…

• Muhammad Anwar Ali, Member (Technical) and Al-Haj Firoz-ud-Din v. Muhammad Anwar Ali, Member (Technical) and Al-Haj Firoz-ud-Din 2005 PTD 1470

  Sections 13, 19, 32, 156 (1) (a) (10a), (14), (44), (45), (46), (50), (51), (59), (61) , (62), (77), (81), (82), (86), (90), (91) and 194 Appellant Tribunal Appellant / Importers of fraud on bills rel…

• Appeals Nos.24 to 40 and 108 to 112 of 2003, decided on 12th August, 2003. v. Appeals Nos.24 to 40 and 108 to 112 of 2003, decided on 12th August, 2003. 2005 PTD 1505

  Section 3, 3B, 4 (2), 9 and 35B Central Excise Duty Short Payment Appeal on Classification of Solvent Oil under Heading Appeal of Central Excise Rules, 1944, RE 7, 9, 10 and 210 PCT The tribunal was b…

• I. T. A. No. 89/LB of 2002, decided on 28th February, 2005. v. I. T. A. No. 89/LB of 2002, decided on 28th February, 2005. 2005 PTD 1562

  Section & 50 and (50 ()) liability of persons failing to deduct or pay tax inspection of accounts books since the Assessing Officer had credible information that the Assisi Company had made the purcha…

• M.As. Nos.264/LB to 268/LB of 2004, decided on 22nd February, 2005. v. M.As. Nos.264/LB to 268/LB of 2004, decided on 22nd February, 2005. 2005 PTD 1578

  The assessment of the accuracy in the basis of the error correction lengths of Articles 156, 66A and 135 was unable to indicate that the tribunal's order had alleged "errors" in its appeal by the Assi…

• Wealth Tax Appeal No.749/LB of 2003, decided on 27th October, 2004 v. Wealth Tax Appeal No.749/LB of 2003, decided on 27th October, 2004 2005 PTD 1585

  Section 23 Wealth Tax Rules, 1963, R8 (3) The orders of the Wealth Tax Officer appealed to the Appellate Assistant Commissioner that it was not permissible to set aside the SC and remand the lease to …

• W.T.As. Nos.29/LB to 31/LB of 2003, decided on 22nd February, 2005. v. W.T.As. Nos.29/LB to 31/LB of 2003, decided on 22nd February, 2005. 2005 PTD 1593

  Section 17B & 16 (3) CBR Circular No. 14 of 1959, Article 10 8 1959 Additional Commissioner inspecting the powers of Additional Commissioner to review the order of the Deputy Commissioner, Section 16 …

• I.T.As. Nos.5306/LB to 5308/LB of 2002, decided on 28th February 2005. v. I.T.As. Nos.5306/LB to 5308/LB of 2002, decided on 28th February 2005. 2005 PTD 1602

  The First Appellate Authority, which failed to deduct or pay tax liability of Section 52, hereby canceled the orders approved under section 52 of the Income Tax Ordinance 1979, three separate assessme…

• I.T.As. Nos. 1232/KB to 1237/KB of 1998-99, decided on 25-5-2004. v. I.T.As. Nos. 1232/KB to 1237/KB of 1998-99, decided on 25-5-2004. 2005 PTD 1631

  Assessment of additional tax compensation on failure to pay section 89 taxes or penalties Assessment was not approved in the Packaged Delegated Income Tax Ordinance, In 1979, the Assessing Officer was…

• M.As. (Cond) Nos.382/LB, 381/LB, I.T.As. Nos.2988/LB and 2989/LB of 2004, decided on 22nd February, v. M.As. (Cond) Nos.382/LB, 381/LB, I.T.As. Nos.2988/LB and 2989/LB of 2004, decided on 22nd February, 2005 PTD 1650

  Sections 134 (4), 138 and Second Schedule, CL (118A) Limitation Act (IX of 1908), retaining the denial of the first Assistant Officer assessing the appellate tribunal convention on section 3 delay. Th…

• I.T.As. Nos.279/LB and 1387/LB of 2002, decided on 9th March, 2005. v. I.T.As. Nos.279/LB and 1387/LB of 2002, decided on 9th March, 2005. 2005 PTD 1676

  Section 66A and 59A Additional Commissioner's Inspection Powers Revise the order of the Deputy Commissioner to review the reason that the income tax demand was accidentally declared an income and, on …

• I.T.As. Nos. 837-838/KB, 814-815/KB and 986/KB of 2003; decided on 8th November, 2004. v. I.T.As. Nos. 837-838/KB, 814-815/KB and 986/KB of 2003; decided on 8th November, 2004. 2005 PTD 1679

  Section 122 (5A) Notice of Proposal for Action under Section 122 of the Income Tax Ordinance in Section RO663 (I) / 2002, Section 142 of the Income Tax Ordinance (1979). Amendment; 2001 was issued by …

• I.T.As. Nos.964/LB, 965/LB, 2499/LB of 2003 and 5959/LB of 2004, decided on 14th March, 2005. v. I.T.As. Nos.964/LB, 965/LB, 2499/LB of 2003 and 5959/LB of 2004, decided on 14th March, 2005. 2005 PTD 1697

  Section 12 (18) Income Tax Ordinance (XLEX of 2001), 5 122 (5) Income which is supposed to be deposited or created in trust money loan in Pakistan, examining the accounts of the concern of the sister …

• W.T.A. No.680/LB of 2004, decided on 13th January, 2005. v. W.T.A. No.680/LB of 2004, decided on 13th January, 2005. 2005 PTD 1708

  Section 17A (1) (a) and 16 (3) / 23 assesses the time limit for the completion of the assessment and re-review, saying that the assessment must be completed by law within two years because the amendme…

• I.T.As. Nos.102/IB to 105/IB and 324/IB of 2003, decided on 3rd November, 2004. v. I.T.As. Nos.102/IB to 105/IB and 324/IB of 2003, decided on 3rd November, 2004. 2005 PTD 1716

  Section 66A, 143, 80C, 50 (4), 50 (4A) and 30 Deputy Commissioner's Inspection Options to Revise the Commissioner's Inspection Options Bank Profit Cancellation of Interest Source Tax Reduction Evaluat…

• I.T.As. Nos. 109/IB and 110/IB of 2004, decided on 31st May, 2004. v. I.T.As. Nos. 109/IB and 110/IB of 2004, decided on 31st May, 2004. 2005 PTD 1734

  Sections 80C (2) (a) (ii) and 50 (5) exempt from the tax on the income of certain contractors and importers, excluding the double tax tax agreement between Pakistan and Singapore. There was no reducti…

• I.T.As. Nos.4405/LB to 4410/LB of 2001, 4342/LB of 1994, decided on 27th December, 2004 v. I.T.As. Nos.4405/LB to 4410/LB of 2001, 4342/LB of 1994, decided on 27th December, 2004 2005 PTD 1882

  Sections 65, 80C, 80D, 143B and 50 (4) of the Sale of Goods Act (III of 1930), the additional appraisal of the offer by the seller and the buyer or principal and agent contract executed by the sales c…

• R.A. No.526/LB of 2004, decided on 9th February, 2005. v. R.A. No.526/LB of 2004, decided on 9th February, 2005. 2005 PTD 2029

  Referring to the statement of the High Court for Articles 62, 66A, 80C, 143B and 136 for the relevant assessment year, declaration of supply and deduction, the question relating to the law involved in…

• I.T.As. Nos.3934/LB, 4208/LB of 2002, 717/LB and 1167/LB of 2004, decided on 7th April, 2005. v. I.T.As. Nos.3934/LB, 4208/LB of 2002, 717/LB and 1167/LB of 2004, decided on 7th April, 2005. 2005 PTD 2032

  Sections 59A, 62, 63, 64 and 134 Appellate Tribunal Assessment Limit Assessment appeal was made by the Assessing Officer for 1998 9999 on or before 30 6 2001 and was assessed on 3 8 2001. Said that th…

• I.T.As. Nos.2250/LB and 2251/LB of 2002, decided on 19th May, 2005. v. I.T.As. Nos.2250/LB and 2251/LB of 2002, decided on 19th May, 2005. 2005 PTD 2039

  98 proceedings against assessment under section 59A of the Income Tax Ordinance 1979 were started for the assessment year 1997 1997 under sections 59, 59A, 66A and 134 Appeal Tribunal. Under section 6…

• I.T.As. Nos.966/LB to 968/LB, 1427/LB to 1429/LB of 2002, 205/LB, 5961/LB, 5962/LB, 575/LB, 6640/LB v. I.T.As. Nos.966/LB to 968/LB, 1427/LB to 1429/LB of 2002, 205/LB, 5961/LB, 5962/LB, 575/LB, 6640/LB 2005 PTD 2041

  Sections 24 (i), 23, 12 (7) and Second Schedule: Part IV, C1 3 deductions cannot be accepted advance loan loan advances to its employees at rates which were lower than the normal Loans were offered to…

• W.T.A. No. 184/LB of 2004, decided on 18th September, 2004. v. W.T.A. No. 184/LB of 2004, decided on 18th September, 2004. 2005 PTD 2062

  Section 35 and 45 Income Tax Ordinance (XNXII 1979), Section 134 Evaluation, Income Tax Appellate Tribunal Evaluation proceedings are finalized by the tax officer while the Tax Officer on Assessing We…

• I.T.As. Nos.4329/LB and 4328/LB of 2003, decided on 14th May, 2005. v. I.T.As. Nos.4329/LB and 4328/LB of 2003, decided on 14th May, 2005. 2005 PTD 2088

  Section 59 Filing of Returns under the Self Assessment Scheme Delayed separation from the scheme for delay in filing of documents Under the Assessment Scheme under the minor law for the late filing of…

• I.T.A. No.4748/LB of 2002, decided on 3rd June, 2004. v. I.T.A. No.4748/LB of 2002, decided on 3rd June, 2004. 2005 PTD 2097

  Section 122 Amendment Powers to Issue Notices Under Commissioner's Income Tax Ordinance, 1979, From 1979 to the beginning of Income Tax Ordinance 2001, which gave Commissioner Income Tax Amendment pow…

• M.As. Nos.15/LB and 16/LB of 2004, decided on 21st August, 2004. v. M.As. Nos.15/LB and 16/LB of 2004, decided on 21st August, 2004. 2005 PTD 2103

  Submission of returns under the Sections 59 and 134 Self Assessment Scheme was not permissible to process the sale of documents and to reject its appeal on the basis of review of relevant diagnostic r…

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