Income Tax Appellate Tribunal Pakistan — Judgments of 2006

164 reported judgments of the Income Tax Appellate Tribunal Pakistan from 2006 — page 1 of 2.

• I.T.As. Nos.177/KB, 921/KB and 103/KB of 2004, decided on 24th September, 2004. v. I.T.As. Nos.177/KB, 921/KB and 103/KB of 2004, decided on 24th September, 2004. 2006 PTD 16

  Section 80C (2) (a) (ii) and 50 (5) deduction of tax on tax sources on the income of some contractors and importers has affected the delivery of Section 80C of the Income Tax Ordinance 1979. The issui…

• I.T.A. No.1909/LB of 2005, decided on 30th July, 2005. v. I.T.A. No.1909/LB of 2005, decided on 30th July, 2005. 2006 PTD 46

  Appeal to the Appeal Tribunal's legal notice regarding the cancellation of section & 63 & ex 13 assessment which has not been complied with, the Assessing Officer finalized the earlier part of the ass…

• I.T.A. No.46/IB of 2005, decided on 24th May, 2004. v. I.T.A. No.46/IB of 2005, decided on 24th May, 2004. 2006 PTD 52

  Sections 120, 121, 130 (8) and 131 Appeal to the Appellate Tribunal Income Tax Officer, although not obligated to accept the sales tax record, but since the present taxation system was in the process …

• M.As. (Rect.) Nos.307/KB and 308/KB of 2004, decided on 24th March, 2005. v. M.As. (Rect.) Nos.307/KB and 308/KB of 2004, decided on 24th March, 2005. 2006 PTD 62

  Section 156 Assessing Correction of Error The Assisi stated that at the time of hearing of his appeal, the arguments, reliance and case law were not mentioned, which the Tribunal had discussed, to rec…

• I.T.A. No.2689/LB of 2002 and W.T.A. No.5282/LB of 2003, decided on 24th March, 2005. v. I.T.A. No.2689/LB of 2002 and W.T.A. No.5282/LB of 2003, decided on 24th March, 2005. 2006 PTD 76

  Sections 80D, 65, 66A and Second Schedule Total (126D) Protection of Economic Reforms Act (XII of 1992), Section 6 provides for the taxation and acquisition of minimum income on the income of some per…

• W.T.As. Nos. 585/LB, 1919/LB to 1921/LB of 2002, decided on 5th December, 2003. v. W.T.As. Nos. 585/LB, 1919/LB to 1921/LB of 2002, decided on 5th December, 2003. 2006 PTD 85

  Sections 2 (5) (ii), 7, 17 and 134 Wealth Tax Rules, 1963, R 8 (8B) lease of building and machinery along with flour mill, appeal of levy appellate tribunal of financial tax, a private Limited Company…

• Appeal S.T.A. No.676/LB of 2004, decided on 28th May, 2005. v. Appeal S.T.A. No.676/LB of 2004, decided on 28th May, 2005. 2006 PTD 98

  Sections 3, 11, 33, 34, 36 and 46 Quantum Evidence (10 of 1984), Sales Tax on Cotton Supply Scope of Weight Loss Cotton Seeds Due to Moisture and Sun Shine Extra tax appellant with badge order claimin…

• I.T.A. No.2438/LB & 5597/LB of 2004, decided on 25th May, 2005. v. I.T.A. No.2438/LB & 5597/LB of 2004, decided on 25th May, 2005. 2006 PTD 107

  Sections 55, 60, 61, 62 and 134 Appeal for Reduction in Turnover Appeal Tribunal Appeals Tribunal Department acknowledged that the Commissioner Income Tax (Appeal) Department had a valid turnover on C…

• I.T.As. Nos.1606/KB to 1609/KB of 2003, decided on 9th March, 2005. v. I.T.As. Nos.1606/KB to 1609/KB of 2003, decided on 9th March, 2005. 2006 PTD 123

  Sections 13, 59, 62, 65 and 134 Total Income Tax Income Tax Appellate Tribunal Appellant / Reviewer has objected to the CIT (A) order for several years on the basis that the Assessing Officer assessed…

• M.As. Nos.287/LB to 289/LB, 331/LB to 333/LB of 2003, decided on 23rd April, 2005. v. M.As. Nos.287/LB to 289/LB, 331/LB to 333/LB of 2003, decided on 23rd April, 2005. 2006 PTD 155

  The scope and scope of the Section 35 error resolution was not ambiguous under the provisions of Section 35 of the Wealth Tax Act, 1963, which did not restrict any corrective error to mere scientific …

• M.As. Nos.22/LB and 23/LB of 2005, decided on 24th May, 2005. v. M.As. Nos.22/LB and 23/LB of 2005, decided on 24th May, 2005. 2006 PTD 172

  Section 35 Order Reform There was no reason for any interference by the appellate tribunal under section 35 of the Wealth Tax Act 1963, because in fact or by law, no wrongdoing could be corrected. r \…

• Appeal No. S.T. 285/PB of 2003. decided on 27th May, 2005 v. Appeal No. S.T. 285/PB of 2003. decided on 27th May, 2005 2006 PTD 196

  Sections 2 (14), 2 (44), 3 (1), 6 (8), 7 (1), 11 (2), 33, 34, 36 and 46 appeal for general fines and additional tax appellate tribunal auditors During the audit of the appellant's record identifying t…

• W.T.As. Nos. 140 to 143/PB of 2002, decided on 2nd June, 2005. v. W.T.As. Nos. 140 to 143/PB of 2002, decided on 2nd June, 2005. 2006 PTD 211

  Sections 2 (16) and 16 Wealth Tax Rules, 1963, R8 (3) were found adjacent to their estate levying a property tax on agricultural land of the land, and it was immovable for the citizen to be taxed on t…

• I.T.As. Nos. 1356/IB v. I.T.As. Nos. 1356/IB 2006 PTD 288

  Section 12 (9A) Protection of Economic Reforms Act (XII of 1992), CBR Circular No. 26 of 1994, advance power policy of 1999, date 30, 1999 to generate or generate small income generating in Pakistan I…

• Customs Appeal No.K-514 of 2005, decided on 7th October, 2005 v. Customs Appeal No.K-514 of 2005, decided on 7th October, 2005 2006 PTD 315

  Sections 16, 32 and 181 Imports and Export (Control) (Act (XXXX of 1950)), section 3 (1) section RO 374 (1) / 02, dated 15 6 2002 prohibiting or prohibiting the import and export of goods. Option Afte…

• I.T.As. Nos.1066/IB to 1073/IB and I.T.As. Nos.1084/IB to 1091/IB of 2004, decided on 22nd December, v. I.T.As. Nos.1066/IB to 1073/IB and I.T.As. Nos.1084/IB to 1091/IB of 2004, decided on 22nd December, 2006 PTD 356

  Section 23 (1) (xviii) CBR Circular Letter No. IT T 3 (40) / 85 Date 9 9 1985 Deductions Staff Welfare Fund expense based on Circular Letter No. IT T 3 (40) / 85 unavailability. 9 1985 Valid circular …

• I.T.As. Nos. 1322 and 1323(IB) of 2004, decided on 15th June, 2005. v. I.T.As. Nos. 1322 and 1323(IB) of 2004, decided on 15th June, 2005. 2006 PTD 421

  The filing of returns under Sections 59, 62 and 134 Self Assessment Scheme for Appellate Tribunal Return Appeal was not accepted under the Self Assessment Scheme for two years due to the fact that the…

• I.T.As. Nos.5953/LB and 5954/LB of 2002, decided on 29th January, 2005. v. I.T.As. Nos.5953/LB and 5954/LB of 2002, decided on 29th January, 2005. 2006 PTD 429

  Section 154 and 65 Service Notice of Legal Notices Service of Assisi's Participation in Review Review Process could not verify due process of Legal Notices because notice served by a member or Relativ…

• I.T.As. Nos.1549/KB to 1552/KB of 2003, decided on 20th March, 2004. v. I.T.As. Nos.1549/KB to 1552/KB of 2003, decided on 20th March, 2004. 2006 PTD 447

  ADDITIONAL ADDITIONAL ADDITIONAL INFORMATION ADVANCES ANNOUNCES PROFIT ON PROPERTY SALES In the nature of capital trading, the Assessing Officer has accepted the declared capital after taking into acc…

• I.T.A. No.1641/KB of 2003, decided on 8th March, 2005. v. I.T.A. No.1641/KB of 2003, decided on 8th March, 2005. 2006 PTD 471

  Sections 80 D&2 (16) (b) Registration of Societies Act (XXI of 1860), Preamble Finance Act (IV of 1999), Co-operative Society Department claimed minimum tax on prediction of income of special persons …

• I.T.As. Nos. 2027/KB of 2002 v. I.T.As. Nos. 2027/KB of 2002 2006 PTD 488

  Sections 52, 50 (3), Provo II, and 12 (2) of the Finance Act (I of 1995), the liability of individuals who failed to pay or pay taxes in advance, to avoid double taxation, Payment was made to a non-re…

• I.T.As. Nos.843/LB to 846/LB of 2003, decided on 14th June, 2005. v. I.T.As. Nos.843/LB to 846/LB of 2003, decided on 14th June, 2005. 2006 PTD 499

  Sections 30 and 136 Appeal Tribunal in Second Round of Appeal Tribunal Appeal of First Order Remand Order In the first round no appeal was filed before the Appellate Tribunal against the order of the …

• I.T.A. No.1783/KB of 2002, decided on 5th October, 2004. v. I.T.A. No.1783/KB of 2002, decided on 5th October, 2004. 2006 PTD 508

  Section 59, 61, 62, 80 D, 134 and 156 Submission of Returns under the Self Assessment Scheme Selecting a Case for Total Audit Excluding Returns from the Scope of the Assessment Scheme Its Returns are …

• Appeal S.T.A. No. 1038/LB of 2000, decided on 24th December, 2004. v. Appeal S.T.A. No. 1038/LB of 2000, decided on 24th December, 2004. 2006 PTD 524

  Sections 34 and 33 Section R461 (I) / 99 Dated 949 1999 Section RO 247 (I) / 04, Dated 5 2004 The decision to evade the sale tax against the supply of extra tax cotton is based on the evidence. went. …

• S.T.A. No.714/PB of 2002, decided on 7th January, 2005. v. S.T.A. No.714/PB of 2002, decided on 7th January, 2005. 2006 PTD 558

  Section 32A, 22, 11 and 3 of the Central Excise Act (I of 1944), the Central Excise Rules, 1944, Special Audit presented by Chartered Accountants or Cost Accountants, Section 22 of the Audit on the ba…

• I.T.A. No.1363/KB of 2003, decided on 7th January, 2005. v. I.T.A. No.1363/KB of 2003, decided on 7th January, 2005. 2006 PTD 584

  The first schedule, Part IV Total (2B) Companies Act (VII of 1913), was a registered firm of Preble Super Taxes and was a consultancy income because the Architects' Assessment exempted Super Taxes und…

• M. As. Nos. 25/LB and 26/LB of 2005 in W.T.As. Nos. 1137/LB and 1138/LB of 2000, decided on 27th Apr v. M. As. Nos. 25/LB and 26/LB of 2005 in W.T.As. Nos. 1137/LB and 1138/LB of 2000, decided on 27th Apr 2006 PTD 594

  Correcting the error of Sections 35 and 17, the Appellate Tribunal concluded that the orders passed by the two authorities below were not sustainable in the eyes of the law and that the order passed b…

• I.T.A. No.3412/LB of 2003, decided on 23rd February, 2005. v. I.T.A. No.3412/LB of 2003, decided on 23rd February, 2005. 2006 PTD 597

  Sections 156, 62 and 80 of the CBR Circular No. 1 (155) DTO 11/94, dated 28 5 1995 Circular No. 12 of the CBR, 30 of 1991 1991 199 Correction of Income Tax Ordinance, 1979 Such an appeal was filed und…

• Appeal No. S.T.A. 1495/LB of 2000, decided on 15th December, 2004. v. Appeal No. S.T.A. 1495/LB of 2000, decided on 15th December, 2004. 2006 PTD 626

  Sections 3, 6, 23, 33, 34, 37 (a) (b) and 2 (9) Taxes showcase notice for supply of cotton lint and sales tax payment Sales tax evasion without issue of sales tax invoice Cotton smoked and cotton seed…

• I.T.A. No.528/LB of 2003, decided on 3rd September, 2005. v. I.T.A. No.528/LB of 2003, decided on 3rd September, 2005. 2006 PTD 632

  Section 16 (2) (c) and Second Schedule Income Tax Rules, 1982, 4 to 18 CBR Circular No. 5 Period 16 2 1980 CBR Circular No. 1 1965 Period 1 7 1965 Salaries under the Golden Handshake Scheme Prior to t…

• Customs Appeal No. 2265/LB of 2001, decided on 11th November, 2004. v. Customs Appeal No. 2265/LB of 2001, decided on 11th November, 2004. 2006 PTD 637

  Sections 33 (1) and 26 general fines were imposed not to file returns because each applicant applying for registration had to file the sales tax return required under section 26 of the Sales Tax Act 1…

• I.T.A. No.718/LB of 2004, decided on 14th December, 2005. v. I.T.A. No.718/LB of 2004, decided on 14th December, 2005. 2006 PTD 641

  Section 62 surveys for documenting the National Economy Ordinance (XV of 2000), forecast estimates for account preparation, evidence, etc. Assisi's contention was issued under section 62 of the Income…

• Appeal No. S.T.A. No. 1587/LB of 2001, decided on 29th December, 2004. v. Appeal No. S.T.A. No. 1587/LB of 2001, decided on 29th December, 2004. 2006 PTD 648

  The scope of Section 3, 6, 23, 33, 34, 37 (a) (b) and 2 (9) tax audit staff found that the appellant did not issue a sales tax invoice and reported sales tax withholding. Provided no oil cake and no o…

• Customs Appeal No. K-982 of 2001, decided on 21st October, 2005. v. Customs Appeal No. K-982 of 2001, decided on 21st October, 2005. 2006 PTD 656

  Temporary Review of Duty Temporary Assessment In order to finalize the assessment, the customs authorities have finalized the assessment of the Assisi within the stipulated period provided under Secti…

• I.T.As. Nos. 144/LB to 149/LB, 562/LB to 567/LB of 2005, decided on 16th June, 2005. v. I.T.As. Nos. 144/LB to 149/LB, 562/LB to 567/LB of 2005, decided on 16th June, 2005. 2006 PTD 661

  Section 65 Failure to observe additional evaluation legal formalities, While the assessing officer failed to observe the legal propaganda while formulating the assessment, the additional assessment wa…

• I.T.A. No.2607/LB of 2005, decided on 30th November, 2005. v. I.T.A. No.2607/LB of 2005, decided on 30th November, 2005. 2006 PTD 673

  Section 122 Modification of Evaluation Section 122 (1), issuance of a notice without reference to a specific clause of the Income Tax Ordinance, 2001 was instability and subsequent proceedings could n…

• I.T.A. No. 4203/LB of 2003, decided on 29th November, 2005. v. I.T.A. No. 4203/LB of 2003, decided on 29th November, 2005. 2006 PTD 689

  Section 13 (1) (a) of immovable investment, which is considered as income in the estate, asserted that the money received from agricultural leasehold land did not make the necessary qualification from…

• I.T.A. No.3958/LB of 2004, decided on 12th August, 2005. v. I.T.A. No.3958/LB of 2004, decided on 12th August, 2005. 2006 PTD 696

  Amendment of Section 122 Income Tax Ordinance (1979 of XXXI), Section 12 (18) of Section RO No. 633 (I) / 2002 dated 19 9 2002 under Section 122 of Income Tax Ordinance 2001, with the help of Section …

• Appeal No. 1934/LB of 2001, decided on 16th August, 2005. v. Appeal No. 1934/LB of 2001, decided on 16th August, 2005. 2006 PTD 703

  The authority to issue section 626262 search warrants was issued despite payment of legal dues and payment of fines even though the premises were illegal and the goods were released but the appellant …

• W.T.A. Nos. 1010/LB of 2004 and 18/LB of 2005, decided on 16th April, 2005. v. W.T.A. Nos. 1010/LB of 2004 and 18/LB of 2005, decided on 16th April, 2005. 2006 PTD 712

  Section 31B Additional Wealth Tax Mandatory or Discretionary Assisi argued that it was not compulsory to receive additional tax but it was arbitration which required the determination of its responsib…

• W.T.As. Nos. 1137/LB and 1138/LB of 2000, decided on 24th November, 2001. v. W.T.As. Nos. 1137/LB and 1138/LB of 2000, decided on 24th November, 2001. 2006 PTD 804

  Section 17 (1) (a) and (b) Examining the Escape from Wealth Under the wrong provision of the law. That is, instead of section 17 (1) (b) of the Wealth Tax Act 1963, the first appellate authority under…

• I.T.A. No. 1244/KB of 2005, decided on 28th January, 2006. v. I.T.A. No. 1244/KB of 2005, decided on 28th January, 2006. 2006 PTD 827

  The appellate tribunal, however, dismissed the grant of permission granted under section 13 (1) (d) of the Income Tax Ordinance 1979 on the ground that the necessary sanction had not been obtained.…

• I.T.As. Nos. 1308/KB to 1310/KB of 2005, M.As. (Stay) Nos.3/KB to 5/KB of 2006, decided on 26th Janu v. I.T.As. Nos. 1308/KB to 1310/KB of 2005, M.As. (Stay) Nos.3/KB to 5/KB of 2006, decided on 26th Janu 2006 PTD 828

  Appeal for the establishment of the Cases 156 and 62 Error Resolution since the request for the establishment of a demand arising out of the original order approved by the Assessing Officer under Sect…

• I.T.As. Nos. 1337/LB, 815/LB, 1203/LB of 2003 and 1349/LB of 2005, decided on 24th November, 2005. v. I.T.As. Nos. 1337/LB, 815/LB, 1203/LB of 2003 and 1349/LB of 2005, decided on 24th November, 2005. 2006 PTD 838

  Section 62 (1) The production rate of 82% 07 yield on account of production of accounts, evidence etc. was rejected and the same was applied to 84%, also applied to various heads of P&L account. Ascer…

• W.T.A. No.19/KB of 2005 decided on 30th June, 2005. v. W.T.A. No.19/KB of 2005 decided on 30th June, 2005. 2006 PTD 856

  Section 16 (5) separation of the diagnostic officer was not taken into account in the evaluation of the sources and from the persons whose details were properly provided to the reviewer for the authen…

• I.T.As. Nos.573/KB and 574/KB of 2005, decided on 27th June, 2005. v. I.T.As. Nos.573/KB and 574/KB of 2005, decided on 27th June, 2005. 2006 PTD 862

  Under section 65 of the section 65 Income Tax Ordinance 1979, the review process can only be initiated if the Deputy Commissioner has received any final information and will also do so after obtaining…

• I.T.As. Nos. 1684/LB, 1685/LB, 2397/LB and 2398/LB of 2001, decided on 26th May, 2005. v. I.T.As. Nos. 1684/LB, 1685/LB, 2397/LB and 2398/LB of 2001, decided on 26th May, 2005. 2006 PTD 864

  The increase in the lease income in the income received from Sections 30 (2) (d) and 62 other sources was deducted by the tax officer, which was supported by a lease agreement, only because of the yea…

• I.T.A. No.114/KB of 1990-91, decided on 30th August, 2004. v. I.T.A. No.114/KB of 1990-91, decided on 30th August, 2004. 2006 PTD 882

  Section 23 Ordinance of Banking Companies (LVII of 1962), Disapproval of Sections 25 and 84, permitting penalties for exceeding credit ceiling and reduction of restitution of legal cash reserves and l…

• I.T.A. No.1239/KB of 2000-2001, decided on 15th April, 2002. v. I.T.A. No.1239/KB of 2000-2001, decided on 15th April, 2002. 2006 PTD 896

  Circular No. 6 of 1991, Sections 65, 13 (1) (AA), 56, 61, 50 (5A), 80 CC and 143 BCB, dated 30 6 1991 1991 CBR Circular No. 6, 1994 Date 10 7 1994 Review of Additional Assessments, an Income Tax Ordin…

• I.T.As. Nos. 1846/KB of 2003 and 49/KB of 2004, decided on 13th October, 2004. v. I.T.As. Nos. 1846/KB of 2003 and 49/KB of 2004, decided on 13th October, 2004. 2006 PTD 903

  Section 143B, 80C, 50 (4) and First Schedule, Part I, Para CCC (I) (a) (ii) The statement assessing the receipt of certain asbestos contract, the Income Tax Assessing Officer found that the SC The rec…

• I.T.As. Nos. 5416/LB of 2003 and 5804/LB of 2002, decided on 31st August, 2005. v. I.T.As. Nos. 5416/LB of 2003 and 5804/LB of 2002, decided on 31st August, 2005. 2006 PTD 952

  Section 12 (18) real estate investment, etc., is believed to have been made by Salami at the birth of the daughter, the additional cost estimate was expressed by an amount in the statement of peace as…

• I.T.A. No. 4873/LB and M.A. (Add. Ground) No. 691/LB of 2005, decided-on 22nd October, 2005. v. I.T.A. No. 4873/LB and M.A. (Add. Ground) No. 691/LB of 2005, decided-on 22nd October, 2005. 2006 PTD 958

  Sections 62 and 166 (2) (a) of the Income Tax Ordinance (XLIX of 2001), Section 239 (2) (1) of the General Clause Act (X of 1897) have been claimed for the production of accounts, evidence etc. That i…

• W.T.A. No.72/LB of 2005, decided on 9th May, 2005. v. W.T.A. No.72/LB of 2005, decided on 9th May, 2005. 2006 PTD 967

  Section 7 Capital Value Tax Recovery and Refund Rules, 1990, R8 (2) Wealth Tax Act (XV of 1963), Section 30 of the Transfer of Property Act (IV of 1882), CBR Circular No. 9 of 1997 , Dated 24 7 1997 C…

• I.T.A. No. 77/LB of 1997, decided on 18th May, 2005. v. I.T.A. No. 77/LB of 1997, decided on 18th May, 2005. 2006 PTD 973

  After reviewing the section 13 (1) (a) addition, a First Appellate Authority observed that the Assessing Officer had completely lost the fact that the proceedings were finalized, under Section 13 of I…

• I.T.As. Nos. 4359 and 4360/LB of 2002, decided on 25th May, 2005 v. I.T.As. Nos. 4359 and 4360/LB of 2002, decided on 25th May, 2005 2006 PTD 984

  Section 22, & 86 and (50 ()) of the Finance Act (of 1998 of the III), Assissee's prior liability for tax deduction or failure to pay, asserted that the first appellate authority filed the Income Tax O…

• W.T.As. Nos. 217/LB to 219/LB of 2005, decided on 8th June, 2005. v. W.T.As. Nos. 217/LB to 219/LB of 2005, decided on 8th June, 2005. 2006 PTD 987

  Completion of the assessment two years after the date of submission of the revised return submission notes in response to the time limit notice for the completion of the assessment and re-evaluation o…

• W.T.As. Nos. 880/LB to 882/LB of 2004, 757/LB to 759/LB of 2004, decided on 28th June, 2005. v. W.T.As. Nos. 880/LB to 882/LB of 2004, 757/LB to 759/LB of 2004, decided on 28th June, 2005. 2006 PTD 991

  Sections 17 and 17B Assessment of Escape of Property Wealth Tax Act, 1963 Resumption of Assessment Under Section 17B of the Assessment Officer Validity Assessment was issued a showcase notice under se…

• W.T.As. Nos. 365/LB to 367/LB of 2004, decided on 31st December, 2004. v. W.T.As. Nos. 365/LB to 367/LB of 2004, decided on 31st December, 2004. 2006 PTD 995

  Section 14C Income Tax Ordinance (XXXI of 1979), the tax on taxation of immovable assets was the minimum taxable tax advance tax of an individual, and the position of the property reviewing officer du…

• I.T.As. Nos. 1721/LB, 562/LB, 260/LB, 699/LB of 2003, decided on 16th April, 2005. v. I.T.As. Nos. 1721/LB, 562/LB, 260/LB, 699/LB of 2003, decided on 16th April, 2005. 2006 PTD 1019

  Competition of defects under section 62 (1) and section 4A of Pakistan (1973), Article 199 (4A) on the basis of assessment report of the production of the account, evidence, etc., under section 62 of …

• M.As. Nos. 579/LB to 581/LB of 2005, decided on 12th November, 2005. v. M.As. Nos. 579/LB to 581/LB of 2005, decided on 12th November, 2005. 2006 PTD 1050

  Sections 221 and 132 (2) of the error correction of the order taken by the appellate tribunal through the appellate tribunal dispute before the appellate tribunal are on the basis of the fact that any…

• I.T.As. Nos. 5373/LB and 5374/LB of 2003, decided on 18th November, 2005. v. I.T.As. Nos. 5373/LB and 5374/LB of 2003, decided on 18th November, 2005. 2006 PTD 1052

  The notice for proposing total return under section 56 and section 566 of the Income Tax Ordinance 1979 for two assessment years, although not the preferred mode of demanding the return of income for …

• I.T.As. Nos. 1698/KB to 1702/KB of 2003, decided on 13th September, 2005. v. I.T.As. Nos. 1698/KB to 1702/KB of 2003, decided on 13th September, 2005. 2006 PTD 1072

  Second Schedule, Part 1, CL (94) Companies Ordinance (XLVII of 1984), Section 26 Waivers Assessment Company was an Incorporated company whose insurance company status and various insurance to assist, …

• I.T.A. No. 6002/LB of 2003, decided on 4th January, 2006. v. I.T.A. No. 6002/LB of 2003, decided on 4th January, 2006. 2006 PTD 1165

  Sections 132 (2) and 62 appeal on an appraisal basis on the basis of a judgment estimate Validation of the first appellate authority The first appellate authority exercised its powers under section 13…

• I.T.As. Nos. 4453/LB, 4454/LB of 2005, 4605/LB, 4606/LB, 5049/LB and 5050/LB of 2003, decided on 24t v. I.T.As. Nos. 4453/LB, 4454/LB of 2005, 4605/LB, 4606/LB, 5049/LB and 5050/LB of 2003, decided on 24t 2006 PTD 1189

  First Schedule, Part III, Para C, Section 80DD & 50 (5) Section 80DD of the Income Tax Ordinance 1979, it is understood that before any assessee can be taxed under the minimum tax regime. For the firs…

• I.T.A. No.5169/LB of 2004, decided on 22nd September, 2005. v. I.T.A. No.5169/LB of 2004, decided on 22nd September, 2005. 2006 PTD 1204

  Sections 13 (1) (AA) (D), 62 and 132 unplanned investments, etc., the considered income edition ADCs are of the view that the Assessing Officer, Sections 13 (1) (A) and 13 (1) (D) Failed to issue a no…

• W.T.As. Nos. 92/KB to 97/KB, 87/KB to 91/KB of 2005, decided on 16th February, 2006. v. W.T.As. Nos. 92/KB to 97/KB, 87/KB to 91/KB of 2005, decided on 16th February, 2006. 2006 PTD 1211

  Cancellation of assessment order by the First Appellate Authority for alleged unauthorized representation of a lawyer before the Assessing Officer in response to legal proceedings in response to Secti…

• I.T.As. Nos. 176/IB to 178/IB of 2001-2002, decided on 17th February, 2005. v. I.T.As. Nos. 176/IB to 178/IB of 2001-2002, decided on 17th February, 2005. 2006 PTD 1225

  The additional 66 additional commissioner's inspection powers that will be reviewed by the deputy commissioner's assessment of property interest are incorrect and misleading because the books of accou…

• I.T.As. Nos.762/LB, 763/LB of 2002, 2457/LB and 2458/LB of 2004, decided on 15th June, 2005. v. I.T.As. Nos.762/LB, 763/LB of 2002, 2457/LB and 2458/LB of 2004, decided on 15th June, 2005. 2006 PTD 1248

  Section 34, 30, Second Schedule, CLS (118D) and (99) were receiving exemption benefit under the CL 118D of Schedule II of the Income Tax Ordinance for loss, 1979 Nil revenue estimated. But it is estim…

• I.T.As. Nos. 1727/KB of 2003 and 407/KB of 2004, decided on 23rd November, 2004. v. I.T.As. Nos. 1727/KB of 2003 and 407/KB of 2004, decided on 23rd November, 2004. 2006 PTD 1254

  Sections 182 (2) (3), 151, 153 and 169 have been set aside to impose an additional fine of Rs 200 per day on failure to submit a return or statement which will be charged as an additional penalty. A s…

• I.T.As. Nos. 5857/LB to 4859/LB and 2086/LB to 2088/LB of 2004, decided on 30th May, 2005. v. I.T.As. Nos. 5857/LB to 4859/LB and 2086/LB to 2088/LB of 2004, decided on 30th May, 2005. 2006 PTD 1270

  Second Schedule, Part II, CL (110) Exemption Assessment Officer, on the basis that as a member of the Association of Individuals, the Assisi Company refused to waive the tax on the income received fro…

• M.A. No. 721/LB of 2005, I.T.As. Nos. 3247/LB and 3299/LB of 2003, decided on 8th November, 2005. v. M.A. No. 721/LB of 2005, I.T.As. Nos. 3247/LB and 3299/LB of 2003, decided on 8th November, 2005. 2006 PTD 1282

  Section 59 (1) CBR Circular No. 4 2001, Dated 18 6 2001, Para 9 (A) (ii) Selection of Case for Self Assessment Assessment Year 2001 2002 Total Audit of the Regional Commissioner of Income Tax for Tota…

• I.T.As. Nos. 6053/LB of 2004, 6030/LB, 6031/LB of 2003, 6641/LB, 43/LB and 44/LB of 2004, decided on v. I.T.As. Nos. 6053/LB of 2004, 6030/LB, 6031/LB of 2003, 6641/LB, 43/LB and 44/LB of 2004, decided on 2006 PTD 1292

  Article 62, Assessment, etc., for the preparation of accounts, evidence, etc., the profit and loss of the banking company was excluded by the first appellate authority on the basis that the increase w…

• I.T.As. Nos.1933/LB to 1935/LB, 2103/LB, 2096/LB and 2104/LB of 1996, decided on 9th February, 2005. v. I.T.As. Nos.1933/LB to 1935/LB, 2103/LB, 2096/LB and 2104/LB of 1996, decided on 9th February, 2005. 2006 PTD 1323

  No order was approved under section 59 (1) (4), 55A, 64 and 65 of the Finance Act (1 of 1995), section 59 (1) of the Income Tax Ordinance. Reopening the assessment under section 65 of the 1979 Income …

• I.T.A. No.1611/KB of 2003, decided on 12th March, 2005. v. I.T.A. No.1611/KB of 2003, decided on 12th March, 2005. 2006 PTD 1338

  Section 19 (1) (b) assesses the income received from the property, the assessee, who claims that the property was inherited by the tenants and fully occupied so that The rent increase case is being he…

• I.T.A. No.1489/KB of 2003, decided on 9th March, 2005. v. I.T.A. No.1489/KB of 2003, decided on 9th March, 2005. 2006 PTD 1351

  Section 62 Production Overview of Accounts, Evidence, etc. The first appellate authority obtained from the business of dyeing and bleaching the gross profit rate instructed the appraisal officer to ac…

• I.T.A. No.1296/KB of 2003, decided on 2nd November, 2004. v. I.T.A. No.1296/KB of 2003, decided on 2nd November, 2004. 2006 PTD 1356

  Section 107 AA Tax Credit for Investment Estimator Estimates Tax Credit for Investment on Plant and Machinery Prior to July, 2000, the Assessment made Section 107AA of Income Tax Ordinance, 1979, from…

• I.T.A. No.699/KB of 2003, decided on 29th March, 2005. v. I.T.A. No.699/KB of 2003, decided on 29th March, 2005. 2006 PTD 1368

  Second Schedule, Part I, CL () 86) CBR Circular No. 2, 18 1996, Dated 2 2 1996 2 1996 1996 College by College College Transfer of a concession money, College Division endorsing Eskom Foundation waiver…

• I.T.A. No.1471/LB of 2005, decided on 9th June, 2005. v. I.T.A. No.1471/LB of 2005, decided on 9th June, 2005. 2006 PTD 1373

  Section 59 D&13 (1) (AA) CBR Circular No. 7 1997, 21 7 1997 Income Tax Rules 1982, Part IIA tax on unidentified Income Income Taxing Officer, did not accept the declaration because of tax Includes red…

• I.T.As. Nos. 1857/KB of 2001, 2024/KB to 2026/KB and 2091/KB of 2002, decided on 15th April, 2005. v. I.T.As. Nos. 1857/KB of 2001, 2024/KB to 2026/KB and 2091/KB of 2002, decided on 15th April, 2005. 2006 PTD 1377

  Sections 14 (2), 62 and Second Schedule, Part I, CLS (79A) and (799b) Finance Act (II4 of 1994), Predictable Income Tax (Amendment) Ordinance (VII 1995), Predictable Income Tax (Fourth Amendment) Ordi…

• I.T.As. Nos.5660/LB of 2003 and 2130/LB of 2005, decided on 5th January, 2006. v. I.T.As. Nos.5660/LB of 2003 and 2130/LB of 2005, decided on 5th January, 2006. 2006 PTD 1481

  Section 12 (18) Income Pakistan is considered to be income or income from the cash received from sons under the Head Family Cash Pool Edition in the Family Cash Pool, which is neither assessed as a gi…

• I.T.As. Nos. 506/LB and 1233/LB of 2005, decided on 7th September, 2005. v. I.T.As. Nos. 506/LB and 1233/LB of 2005, decided on 7th September, 2005. 2006 PTD 1515

  Appealing to Section 129 Additional Commissioner Instead of Canceling Appeal, the assessee states that it was not permissible for the first appellate authority to remand the matter for de novo assessm…

• I.T.As. Nos. 427(IB) of 2005, 721(IB), 722(IB), 723(IB), 724(IB) and 725(IB) of 2004, decided on 9th v. I.T.As. Nos. 427(IB) of 2005, 721(IB), 722(IB), 723(IB), 724(IB) and 725(IB) of 2004, decided on 9th 2006 PTD 1534

  Sections 5 (1) (C), (2) (3), (4) and 66A Income Tax Authority Jurisdiction of Sheikhupura from the Mianwali File Central Board of Revenue without obtaining the NOC and inspecting Additional Commission…

• M.As. (Cond.) Nos. 393/LB to 397/LB, M.As. Nos. 398/LB to 402/LB of 2005, decided on 24th September, v. M.As. (Cond.) Nos. 393/LB to 397/LB, M.As. Nos. 398/LB to 402/LB of 2005, decided on 24th September, 2006 PTD 1571

  Delays in Articles 134 (4) and 156 of the Appeal Tribunal were filed by various petitions seeking justification of the delay. The important appeals / matters were deemed valid and no petition for cons…

• I.T.As. Nos.456/KB and 689/KB of 2003, decided on 30th January, 2004. v. I.T.As. Nos.456/KB and 689/KB of 2003, decided on 30th January, 2004. 2006 PTD 1586

  Section 107AA, 107 and 156 of the Finance Ordinance (XXI of 2000), the tax credit claimed under section 107AA of the Income Tax Ordinance 1979, was denied advance tax credit for the Income Tax Officer…

• M.As. Nos.795/LB and 796/LB of 2005, decided on 27th January, 2006. Income Tax v. M.As. Nos.795/LB and 796/LB of 2005, decided on 27th January, 2006. Income Tax 2006 PTD 1636

  Section 131 Appeals Rehabilitation Investigation submitted that the reason for the non-submission was an inadvertent error in recording the due date in the authorized representative's diary, so it cou…

• I.T.As. Nos. 260/LB, 562/LB, 1721/LB and 699/LB of 2003, decided on 16th April, 2005. v. I.T.As. Nos. 260/LB, 562/LB, 1721/LB and 699/LB of 2003, decided on 16th April, 2005. 2006 PTD 1665

  Evaluation of the Constitution of Pakistan (1973), Arts 199 (4A) and production of 254 accounts, evidence, etc., after a period of six months from the date of the interim order passed by the officer a…

• I.T.As. Nos. 3116/LB to 3118/LB of 2004, decided on 28th January, 2006. v. I.T.As. Nos. 3116/LB to 3118/LB of 2004, decided on 28th January, 2006. 2006 PTD 1691

  Section 62 (1) Review of account preparation, evidence etc. The cancellation of the trading account states that since the credit side of the trading account along with the debit side is open for verif…

• I..T.As. Nos. 4901/LB of 2004 and 2581/LB of 2005, decided on 26th November, 2005. v. I..T.As. Nos. 4901/LB of 2004 and 2581/LB of 2005, decided on 26th November, 2005. 2006 PTD 1699

  Section 62 (1) of the Assessment of Accounts, Proof of Accounts, etc., for the re-consideration of the Assessment, asserts that the returning version is admissible, hence the Income Tax Ordinance, 197…

• I.T.A. No.337/PB of 2005, decided on 30th July, 2005. v. I.T.A. No.337/PB of 2005, decided on 30th July, 2005. 2006 PTD 1728

  Section 39 Income Tax Ordinance (1979) Section 30 Income Tax Ordinance 2001 Section 39 Income Tax Ordinance was parallel to Section 30 of 1979 and it was a residual head of income but some new issues …

• I.T.As. Nos.31/KB, 32/KB, 3382/KB of 2004, 803/KB and 804/KB of 2003, decided on 14th October, 2004. v. I.T.As. Nos.31/KB, 32/KB, 3382/KB of 2004, 803/KB and 804/KB of 2003, decided on 14th October, 2004. 2006 PTD 1738

  First Schedule, Part IV, Para A, Subpara (2B) As a Professional Super Tax Exemption Assessment Firm, specialized in providing contractual advice on behalf of others and giving them commercial advice i…

• I.T.A. No.5727/LB of 2003, decided on 25th March, 2005. v. I.T.A. No.5727/LB of 2003, decided on 25th March, 2005. 2006 PTD 1768

  Section 221 (1A) Section 156 of the Income Tax Ordinance (1979), amendment of Section 2121 of the Income Tax Ordinance of Finance Act (I of 2003), was amended on 17 June 2003 with a good deal of finan…

• I.T.As. Nos. 998/LB and 999/LB of 2004, decided on 10th August, 2005. v. I.T.As. Nos. 998/LB and 999/LB of 2004, decided on 10th August, 2005. 2006 PTD 1778

  Section 122 Income Tax Ordinance (1979), Sections 62, 30 and 31 of the General Clause Act (X of 1897), Section 6 Appraisal of Interest Earnings Estimates computed in relation to banks' interest / busi…

• I.T.As. Nos. 407/KB of 2004 and 1727/KB of 2003, decided on 23rd November, 2004. v. I.T.As. Nos. 407/KB of 2004 and 1727/KB of 2003, decided on 23rd November, 2004. 2006 PTD 1790

  Section 182 (2) (3), 169, 151 and 153 for failure to produce returns or statements under section 182 (3) of the Income Tax Ordinance, 2001, under the Income Tax Ordinance at the rate of Rs 200 per day…

• I.T.As. Nos.5531/LB of 1996, 45/LB, 46/LB, 6362/LB, 88/LB, 89/LB, 6054/LB to 6057/LB of 2004, decide v. I.T.As. Nos.5531/LB of 1996, 45/LB, 46/LB, 6362/LB, 88/LB, 89/LB, 6054/LB to 6057/LB of 2004, decide 2006 PTD 1800

  Section 23 (1) (X) deduction therefore does not allow the provision for bad loans because the provision for final accounts for expenditure `supply business' does not qualify for appropriate business e…

• R.As. Nos. 426/KB to 429/KB of 2004, decided on 15th February, 2005. (a) Income v. R.As. Nos. 426/KB to 429/KB of 2004, decided on 15th February, 2005. (a) Income 2006 PTD 1827

  In section 136 and 66, the High Court's question was referred to whether the appellate tribunal was authorized to vacate the order of the Additional Commissioner, which section 66A of the Income Tax O…

• I.T.As. Nos.1185/LB and 1405/LB of 2000, decided on 20th May, 2005. v. I.T.As. Nos.1185/LB and 1405/LB of 2000, decided on 20th May, 2005. 2006 PTD 1844

  Sections 65 and 13 Additional Assessment Approval and Permission Explanation The Legislative Assembly used the word "approval" to reopen an already completed assessment or an addition made under secti…

• W.T.As. Nos. 129/LB to 131/LB of 2004, decided on 20th April, 2005. v. W.T.As. Nos. 129/LB to 131/LB of 2004, decided on 20th April, 2005. 2006 PTD 1852

  Section 2 (1) (5) (ii) [2 (e) (ii)] applies to the purpose of these properties under section 2 (1) (5) (ii) of the Taxes Act, 1963, on the rock of the property. They have to remain or sell their prope…

• W.T.As. Nos. 687/LB to 691/LB of 2004, decided on 1st October, 2005. v. W.T.As. Nos. 687/LB to 691/LB of 2004, decided on 1st October, 2005. 2006 PTD 1862

  Section 17 Assessment of Avoidance Assessment On the one hand, the appellate authority had earlier issued a joint notice issued under section 17 of the Well Tax Act, 1963, notice of illegality issued …

• M.A. (Revised Ground) No.282/KB and I.T.A. No.184/KB of 2005, decided on 28th June, 2005. v. M.A. (Revised Ground) No.282/KB and I.T.A. No.184/KB of 2005, decided on 28th June, 2005. 2006 PTD 1878

  Appellate Tribunal Amendment Appeals on the basis of Sections 134, 13 (1) (AA), 66 (1) (C) and 25 (C), adding, modifying, changing or disregarding any basis of appeal Application of SC / Defendant, wh…

• I.T.A. No.4293/LB of 2003, decided on 8th June, 2005. v. I.T.A. No.4293/LB of 2003, decided on 8th June, 2005. 2006 PTD 1881

  Section 23 (1) (x) and 25 (a) deductions for loss of stock due to fire due to partial compensation received by the insurance company will not allow the loss of fire from insured stock The offer of tax…

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