Income Tax Appellate Tribunal Pakistan — Judgments of 2007

134 reported judgments of the Income Tax Appellate Tribunal Pakistan from 2007 — page 1 of 2.

• I.T.As. Nos. 1058/LB to 1060/LB, 6947/LB and 6948/LB of 2003, decided on 26th April, 2006. v. I.T.As. Nos. 1058/LB to 1060/LB, 6947/LB and 6948/LB of 2003, decided on 26th April, 2006. 2007 PTD 9

  The obligation of sections 52 and 50 is to fail to deduct or pay tax. Assisi asserts that under Section 52 of the Income Tax Ordinance 1979, the Artsing Officer is not allowed to approve the order so …

• I.T.As. Nos. 2503/LB of 2002, 3551/LB, 2862/LB, 3898/LB of 2003, 2419/LB, 5891/LB, 3254/LB and 2657/ v. I.T.As. Nos. 2503/LB of 2002, 3551/LB, 2862/LB, 3898/LB of 2003, 2419/LB, 5891/LB, 3254/LB and 2657/ 2007 PTD 31

  Sections 111 and 13 of the CBR Circular No. 6 of 1987, Dated 5 7, etc., to cover the fine income, etc. The Additional Department claims that under section 13 of the Income Tax Ordinance 1979, it can b…

• I.T.A. No. 8/LB of 2006, decided on 3rd May, 2006. v. I.T.A. No. 8/LB of 2006, decided on 3rd May, 2006. 2007 PTD 123

  Section 12 (18) Income considered to be collected or originated in Pakistan was received by the mother through a gift check cross-check that was deposited in the account of the Association of Persons …

• I.T.As. Nos.5138/LB to 5149 of 2004; decided on 30th November, 2005. v. I.T.As. Nos.5138/LB to 5149 of 2004; decided on 30th November, 2005. 2007 PTD 139

  Addition of perceived revenue advancement business advances pursuant to Article 12 (18) of CBR Circular No. 3 1992, dated 27 1 1992 - on the basis that advances received by the parties are not through…

• I.T.As. Nos.2266/LB to 2268/LB of 2005, decided on 17th April, 2006. v. I.T.As. Nos.2266/LB to 2268/LB of 2005, decided on 17th April, 2006. 2007 PTD 155

  Section 62 (1) Assessment of production of accounts, evidence etc. Section 62 (1) of the Income Tax Ordinance 1979 of the books of accounts with a sales tax record without facing the assessee through …

• I.T.As. Nos.293/LB and 2312/LB of 2005, decided on 12th May, 2006. v. I.T.As. Nos.293/LB and 2312/LB of 2005, decided on 12th May, 2006. 2007 PTD 163

  Profit and loss expenses should not be allowed to be denied, if required, after the specific justification under each of the costs is incurred by the taxing officer for the calculation of the costs of…

• I.T.As. Nos. 3934/LB, 717/LB, 4208/LB of 2002 and 1167/LB of 2004, decided on 29th March, 2006. v. I.T.As. Nos. 3934/LB, 717/LB, 4208/LB of 2002 and 1167/LB of 2004, decided on 29th March, 2006. 2007 PTD 181

  Assessment Orders made under Section 64 of the Income Tax Ordinance 1979, in accordance with the scheme of the Income Tax Ordinance, 1979, shall be presented in the manner prescribed under Part 5 unde…

• I.T.A. No. 5495/LB of 2002, decided on 8th May, 2006. v. I.T.A. No. 5495/LB of 2002, decided on 8th May, 2006. 2007 PTD 199

  Sections 12 (18), 27 (2) (a) (ii) (b), 56 and 61 are considered to be collected or generated on the return of Pakistan as provided in section 27 (2) (a) (K). NIL) is exempt from business income and ca…

• I.T.A. No. 5156/LB of 2004, decided on 6th June, 2006. v. I.T.A. No. 5156/LB of 2004, decided on 6th June, 2006. 2007 PTD 213

  Sections 114 (6), 122 (3) (B) and 239 (1) of the Income Tax Ordinance (1979), revised Return Assessment asserted in the assessment year 2001, 2002, return of income tax return That the assessing offic…

• W.T.As. Nos.1221/LB to 1224/LB of 2002, decided on 9th August, 2005. v. W.T.As. Nos.1221/LB to 1224/LB of 2002, decided on 9th August, 2005. 2007 PTD 217

  Sections 17B, 19 (3), 16 (3) and 35 Section 72 (2) (b) of the Income Tax Ordinance (1979), Additional Commissioner for Review of Wealth Tax Rules, 1963, R8 (3) Wealth Tax. Following the death of an un…

• W.T.As. Nos. 202/KB to 204/KB of 2000-01, decided on 14th May, 2002. v. W.T.As. Nos. 202/KB to 204/KB of 2000-01, decided on 14th May, 2002. 2007 PTD 256

  Section 2 (1) (5) (ii) Explanation, 16 (2) and 17 CBR Circular No. 568S (WT) / 80, 2020 of the Finance Act of 1980 (III of 1998), for business purposes In order to preserve the commitment of its fathe…

• W.T.A. No.1230/LB of 2005, decided on 23rd May, 2006. v. W.T.A. No.1230/LB of 2005, decided on 23rd May, 2006. 2007 PTD 295

  Sections 2 (1) (5) (ii), 3, 16 (2) and 17 Wealth Tax Rules, 1963, R8 (3) Assets Assissee, which is a company earning income from running a textile mill / lease income mill. , Was leased. And the lease…

• I.T.As. Nos.1418/IB, 1419/1B of 2005, 152/IB, 153/IB, 351/IB, 352/IB, 491/IB to 493/IB of 2006, deci v. I.T.As. Nos.1418/IB, 1419/1B of 2005, 152/IB, 153/IB, 351/IB, 352/IB, 491/IB to 493/IB of 2006, deci 2007 PTD 307

  Issuance of notices under section 114 of the Income Tax Ordinance 2001 and section 116 (4) and 239 of the Income Tax Ordinance (Secs 56, 62 and 63) of Income Tax Ordinance (1979) under section 62 or 6…

• I.T.As. Nos. 2480/LB to 2482/LB of 2005, decided on 2nd March, 2006. v. I.T.As. Nos. 2480/LB to 2482/LB of 2005, decided on 2nd March, 2006. 2007 PTD 322

  SS, 221, 122 (5) and 339 Income Tax Ordinance (XXXX of 1979), Sections 156, 80cc, 14 (l) and the First Schedule, Part I, Para CCCC and Second Schedule, Part III, CL (12) CBR Letter Numbers (4) (530) t…

• LT.As. Nos. 4222/LB, 4752/LB of 2004 and 296/LB, 5203/LB, 5204/LB, 6233/LB to 6235/LB of 2005, decid v. LT.As. Nos. 4222/LB, 4752/LB of 2004 and 296/LB, 5203/LB, 5204/LB, 6233/LB to 6235/LB of 2005, decid 2007 PTD 345

  Sections 62 and 88 of the Income Tax Ordinance (XLIX of 2001), section 128 (1), production of accounts, evaluation of evidence, etc., denial of account on the basis that the first appellate authority …

• M.A. (AG) No.562/LB of 2006 and I.T.A. No.3350/LB of 2005, decided on 26th June, 2006. v. M.A. (AG) No.562/LB of 2006 and I.T.A. No.3350/LB of 2005, decided on 26th June, 2006. 2007 PTD 379

  The Appeal Tribunal provided for all the necessary details of section 24 (c) and 134 additions, which were acknowledged by the Deputy Commissioner of Income Tax Officer, who was the author of the inva…

• I.T.As. Nos.209/KB and 210/KB of 2005, decided on 29th April, 2006. v. I.T.As. Nos.209/KB and 210/KB of 2005, decided on 29th April, 2006. 2007 PTD 386

  Section 221 Income Tax Ordinance (XXI of 1979), Amendment of Rule 65 and 11 Error Correction of Order Approved by Appeal Tribunal and Setting aside by the First Appellate Authority in Appeal The essen…

• M.As. Nos.494/LB of 2004 and 599/LB of 2006, decided on 23rd September, 2006. v. M.As. Nos.494/LB of 2004 and 599/LB of 2006, decided on 23rd September, 2006. 2007 PTD 394

  Section 66A, 62 (1), 59 (4) and 156 deputy commissioner's inspection powers to inspect the deputy commissioner's self-assessment No order was approved until the expiration of the assessment year, no d…

• I.T.As. Nos.5767/LB and 5768/LB of 2004 and 4944/LB to 4948/LB and 4954/LB of 2005, decided on 27th v. I.T.As. Nos.5767/LB and 5768/LB of 2004 and 4944/LB to 4948/LB and 4954/LB of 2005, decided on 27th 2007 PTD 406

  Section 156 Income Tax Ordinance (XLIX of 2001), Articles 221 and 122 of the correction of limitation where a matter was corrected that was not the subject of subsequent proceedings, the time limit wa…

• I.T.As. Nos. 5258/LB to 5260/LB of 2005, decided on 1st November, 2006. v. I.T.As. Nos. 5258/LB to 5260/LB of 2005, decided on 1st November, 2006. 2007 PTD 490

  Sections 1 14 (4) and 132 (2) of the Income Tax Ordinance (XXXI of 1979), Section 63 Income Tax Appellate Tribunal Rules, 2004, R20 (2) Estimation of the Return of Income Tax formulated under Section …

• I.T.As. Nos. 2675/LB and 4360/LB of 2005, decided on 19th September, 2006. v. I.T.As. Nos. 2675/LB and 4360/LB of 2005, decided on 19th September, 2006. 2007 PTD 493

  Under section 62 of the Income Tax Ordinance, section 205 was adopted under the Income Tax Ordinance (1979 Constitution XI 1979), Section 88 Additional Tax Order / Section 205 (88) under; Order was no…

• I.T.A. No. 930/IB of 2005, decided on 22nd July, 2006. v. I.T.A. No. 930/IB of 2005, decided on 22nd July, 2006. 2007 PTD 509

  Section 12 (18) The income considered for the acquisition or origination of loans in Pakistan was made because the loan appeared in the statement of wealth for which no evidence was filed to give evid…

• I.T.As. Nos. 1093/LB and 150/LB of 2004, decided on 29th May, 2006. v. I.T.As. Nos. 1093/LB and 150/LB of 2004, decided on 29th May, 2006. 2007 PTD 553

  Section 62 (1), Proof of assessment, proof of production etc. The original assessment made under section 62 of the Income Tax Ordinance, 1979 was directed to identify specific defects in the books of …

• I.T.A. No.684/KB of 2003, decided on 29th April, 2006. v. I.T.A. No.684/KB of 2003, decided on 29th April, 2006. 2007 PTD 578

  Section 13 (1) (a) real estate, etc., was deemed to increase the income due to bogus over draft liability without facing the bank certificate to show or provide a copy of the bank certificate obtained…

• I.T.As. Nos. 5627/LB, 5626/LB, 5625/LB, 5793/LB of 2005 and 4150/LB of 2003 decided on 3rd February, v. I.T.As. Nos. 5627/LB, 5626/LB, 5625/LB, 5793/LB of 2005 and 4150/LB of 2003 decided on 3rd February, 2007 PTD 624

  The third schedule depreciation allowance was based on the assumption that the value of the assets was different from the written price according to the scheduling schedule. The accounting rate / depr…

• I.T.As. Nos. 5545/LB and 5546/LB of 2005, decided on 30th November 2006. v. I.T.As. Nos. 5545/LB and 5546/LB of 2005, decided on 30th November 2006. 2007 PTD 639

  Article 62 (1) A notice issued before the books of accounts before the assessment of the preparation of evidence, evidence, etc., stating that any notice has been considered by law to be a supplement …

• I.T.As. Nos.5441/LB, 5862/LB, 5861/LB of 2002, decided on 31st August, 2006. v. I.T.As. Nos.5441/LB, 5862/LB, 5861/LB of 2002, decided on 31st August, 2006. 2007 PTD 651

  Section 13 (1) (AA) and I48 reject the extra gift because the date of the gift and the proof of payment was not presented and since there was no blood relationship with the groom, the gift was therefo…

• I.T.A. No.1481/LB to 1483/LB of 2005, decided on 13th June, 2006. v. I.T.A. No.1481/LB to 1483/LB of 2005, decided on 13th June, 2006. 2007 PTD 666

  Sections 56, 58 (1) and 61 of the Income Tax Ordinance (XLIX of 2001), Section 239 (1) (2) (4) of the Income Tax Notice for Supply of Returns for the year 2000 2001, 2001 2002 and 2002 2003 Issuance o…

• I.T.A. No.636/KB of 2005, decided on 26th May, 2006 v. I.T.A. No.636/KB of 2005, decided on 26th May, 2006 2007 PTD 673

  Section 23 (1) (xviii) Deduction of deductible expenses shall not be allowed to be incurred because such expenses were in the nature of initial / incurred expenses and were not admissible. But for bus…

• I.T.As. Nos. 4316/LB to 4319/LB, 5957/LB, 5958/LB of 2004, 513/KB to 518/KB of 2003, decided on 19th v. I.T.As. Nos. 4316/LB to 4319/LB, 5957/LB, 5958/LB of 2004, 513/KB to 518/KB of 2003, decided on 19th 2007 PTD 676

  Section 9 Income Tax Incharge Punjab / Sindh Employees Social Security Institute Income Tax Income Taxability The income tax on which the tax was levied, was completely ignored, from the balance sheet…

• I.T.A. No.3294/LB of 2005, decided on 31st August, 2006. v. I.T.A. No.3294/LB of 2005, decided on 31st August, 2006. 2007 PTD 741

  Regarding the preparation of Section 62 accounts, evidence, etc., the sending of notice in the name of another person, even though no notice was sent in the name of the deceased, the name of the decea…

• I.T.A. No.868/IB of 2005, decided on 14th June, 2006. v. I.T.A. No.868/IB of 2005, decided on 14th June, 2006. 2007 PTD 745

  Section 59 CBR Issue No. 4 of 2001, 18 of 18 2001, paragraph 1 2, Note Self-Assessment Assessment Year 2001 2002 Increase Income From Home Property To Be Involved In Self Assessment Scheme Validation …

• W.T.As. Nos.1059/LB to 1068/LB, 995/LB to 999/LB of 2005, decided on 31st August, 2006. v. W.T.As. Nos.1059/LB to 1068/LB, 995/LB to 999/LB of 2005, decided on 31st August, 2006. 2007 PTD 754

  Section 18 (1) (ii) Penalty for concealment The fines order for canceling the lands was approved under section 18 (1) (i) of the Wealth Tax Act, 1963, as section 18 (1) (i) ). Approved by the Special …

• I.T.As. Nos. 1020/IB to 1022/IB of 2006, decided on 20th October, 2006. v. I.T.As. Nos. 1020/IB to 1022/IB of 2006, decided on 20th October, 2006. 2007 PTD 769

  Section 19 Income Tax Ordinance (XLIX of 2001), Section 221 Property income received from property Gifts directed to Division First Appellate Authority to cooperate with the gifting process because of…

• M.As. (AG) Nos.600/LB to 602/LB of 2006 and I.T.As. Nos.7393/LB to 7395/LB of 2005, decided on 6th O v. M.As. (AG) Nos.600/LB to 602/LB of 2006 and I.T.As. Nos.7393/LB to 7395/LB of 2005, decided on 6th O 2007 PTD 776

  Section 24 (FFF) Salaried Assessor claims that nowhere is it stated as Section 24 (FFF) of Income Tax Ordinance 1979 that if any excess salary is paid through a cross check This will not be allowed, b…

• M.A. (Rect.) No.212/KB of 2006, decided on 17 October, 2006. v. M.A. (Rect.) No.212/KB of 2006, decided on 17 October, 2006. 2007 PTD 795

  Section 221 Income Tax Ordinance (XXI of 1979), Section 156 Appeal Tribunal for Reinstatement of Appeals Reversed its order of judgment on merit after hearing by the parties, because the petition for …

• I.T.As. Nos.283-IB, 174-IB, 180-IB, 188-IB, 189-IB, 190-IB, 192-TB, 193-IB, 204-IB v. I.T.As. Nos.283-IB, 174-IB, 180-IB, 188-IB, 189-IB, 190-IB, 192-TB, 193-IB, 204-IB 2007 PTD 803

  Section Assessment Evaluation Limitation Evaluation Process Effectiveness of the Assessment Order The approval of an order is apparent until the relevant parties have heard of it generally and in part…

• I.T.A. No.1440/LB of 2006, decided on 31st August, 2006. v. I.T.A. No.1440/LB of 2006, decided on 31st August, 2006. 2007 PTD 827

  Second Schedule, Part IV, CL (1) - The exception to the assumption / final tax government's declaration of authority for the small tax government was rejected, under which there was no order from the …

• I.T.As. Nos. 322/KB, 323/KB, 324/KB of 2005. v. I.T.As. Nos. 322/KB, 323/KB, 324/KB of 2005. 2007 PTD 830

  Amendments to Sections 122 (5A) and 131 Appraisal Appeal Tribunal Appraisals for the relevant years under Section 62 of the Income Tax Ordinance, 1979, before the insertion of Section 122 (5A) of the …

• I.T.As. Nos. 4009/LB and 4010/LB of 2003, decided on 19th August, 2006. v. I.T.As. Nos. 4009/LB and 4010/LB of 2003, decided on 19th August, 2006. 2007 PTD 835

  Section 62 Evaluation of Accounts Production, Evidence, etc. Reject the version announced with the observation that although the purchase can be confirmed by the Government Department but the possibil…

• I.T.A. No. 994/LB of 2004, decided on 22nd July, 2006. v. I.T.A. No. 994/LB of 2004, decided on 22nd July, 2006. 2007 PTD 886

  All details were prepared with the books of accounts of section, I, & 86 and persons tax ()) liability for tax deduction or payment failures, a limited company which has complete account books. Taxing…

• I.T.A. No. 284/LB of 2004, decided on 14th March, 2006. v. I.T.A. No. 284/LB of 2004, decided on 14th March, 2006. 2007 PTD 898

  Section 59 (1) CBR Circular No. 7 of 2002, Article 15 6 2002, Para 9 (A) (ii) CBR Circular No. 7 (7) / S Assist / 2002, Article 17 12 2002 Self Assessment Total Audit The case was chosen based on the …

• I.T.A. No.5796/LB of 2005, decided on 24th January, 2007. v. I.T.A. No.5796/LB of 2005, decided on 24th January, 2007. 2007 PTD 932

  Sections 182, 190 (5) and 110 Income Tax Ordinance (XXXX of 1979), Circular No. 2 1969, C No 4 (3) ITP / 59 dated 21 1 1959, return or statement of section 62 and 116 CBR Failure to do so. Separating …

• I.T.As. Nos. 1248/LB to 1252/LB and 1311 to 1315 of 2004, decided on 18th July, 2006. v. I.T.As. Nos. 1248/LB to 1252/LB and 1311 to 1315 of 2004, decided on 18th July, 2006. 2007 PTD 954

  Under section 556 of the Income Tax Ordinance 1979, the notice of section 56 and notice 62 for the delivery of the total income return can be issued after the expiry of five years from the end of the …

• I.T.As. Nos.5048/LB, 6173/LB to 6176/LB of 2004 and 2045/LB of 2005, decided on 12th February, 2007. v. I.T.As. Nos.5048/LB, 6173/LB to 6176/LB of 2004 and 2045/LB of 2005, decided on 12th February, 2007. 2007 PTD 974

  Section 62 Assessment of the production of accounts, evidence, etc., was a limited company about which books of accounts were being kept in the stock exchange and they were presented to the Assessing …

• I.T.A. No.1582/LB of 2002, decided on 20th January, 2007. v. I.T.A. No.1582/LB of 2002, decided on 20th January, 2007. 2007 PTD 986

  Sections 59 (1), 13 (1) (AA), 62, 65 and 66 of 1988, ACBR Circular No. 9, Dated 21 7 1998, CL (5) Absence of Compliance with Self-Assessment Parisian Needs Case proceedings under common law. 4 and 5 o…

• I.T.As. Nos.3747/LB to 3749/LB of 2002, decided on 7th April, 2005. v. I.T.As. Nos.3747/LB to 3749/LB of 2002, decided on 7th April, 2005. 2007 PTD 994

  Section 22, & 86 & 156 persons Assessing the liability limit for persons who lack tax deduction or failure to pay, states that within the four-year time limit set forth in section 156 of the Income Ta…

• I.T.As. Nos.3276/LB to 3278/LB of 2005, decided on 2nd February, 2007. v. I.T.As. Nos.3276/LB to 3278/LB of 2005, decided on 2nd February, 2007. 2007 PTD 1016

  Section 62 (1), assessment of evidence, evidence, etc. Rejection of accounts without taking note of any contradictions or defects in the books of accounts The facts were assessed on the basis of some …

• I.T.A No. 4294/LB of 2005, decided on 24th November, 2006. v. I.T.A No. 4294/LB of 2005, decided on 24th November, 2006. 2007 PTD 1034

  Sections 129, 62, 61, 59 (A) and 156 (3) appeal to the appellate additional commissioner that the appellate authority first put aside the review for reconsideration of the matter and observed that the…

• I.T.A. No.576/LB of 2005, decided on 16th December, 2006. v. I.T.A. No.576/LB of 2005, decided on 16th December, 2006. 2007 PTD 1048

  Sections 61, 58 (1) and 63 CBR Circular No. 7 (2) dt 14/94 dated 1 2 1994 Notice for the preparation of books of accounts issued for the diagnostic exhibition on 21 8 2002 to 29 8 2002 The order was a…

• I.T.As. Nos.206/LB to 209/LB of 2004, 569/LB to 572/LB of 2004, decided on 18th November, 2006. v. I.T.As. Nos.206/LB to 209/LB of 2004, 569/LB to 572/LB of 2004, decided on 18th November, 2006. 2007 PTD 1055

  Section 24 (c), (4 ()) and D-52 deductions allow unacceptable fees and purchases Stock Fees and Purchase Permission Lease Association of Stock Exchange, Pakistan under section ((4 ()) of Income Tax Or…

• I.T.As. Nos.4011/LB and 4012/LB of 2005, decided on 18th November, 2006. v. I.T.As. Nos.4011/LB and 4012/LB of 2005, decided on 18th November, 2006. 2007 PTD 1085

  The Department of Sections 23, 22, 30 and 35 deducted that the First Appellate Authority set aside the Assessment by directing it to allow the claiming expenses as expenses of the expenditure under se…

• I.T.A. No.4981/LB of 2004, decided on 30th August, 2005. v. I.T.A. No.4981/LB of 2004, decided on 30th August, 2005. 2007 PTD 1091

  Claims for a reduction in the gross profit rate of the accounts 62, production of evidence, evidence etc. have been assessed on the claim that the order of exhibit which was not mentioned in the showc…

• I.T.A. No.6032/LB of 2004, decided on 1st September, 2006. v. I.T.A. No.6032/LB of 2004, decided on 1st September, 2006. 2007 PTD 1107

  Sections 27, 2 (2) (20), 22, 29 (5), and 30 Capital Gain Company share distribution were considered to be the difference between shareholders' transfer of capital assets and market value of shares. Wa…

• I.T.A. No. 1556/LB of 2005, decided on 6th October, 2006. v. I.T.A. No. 1556/LB of 2005, decided on 6th October, 2006. 2007 PTD 1179

  Section 130 (3) and 62 Demarcation Act (IX of 1908), Section 5 Remedial Rule (XLV of 1860) Delays the Delay of 210 days on the basis of an affidavit of affidavit by the First Appellate Authority. Orde…

• I.T.A. No.620/KB of 2003, decided on 8th April, 2005. v. I.T.A. No.620/KB of 2003, decided on 8th April, 2005. 2007 PTD 1191

  Sections 87 and 53 of the Finance Act, (XXII of 1997), pre-tax assessment for failure to pay advance tax Assessment Year 1998 99 Additional tax imposed on the basis that the latest full assessment est…

• I.T.A. No. 936/LB of 2005, decided on 23rd February, 2007. v. I.T.A. No. 936/LB of 2005, decided on 23rd February, 2007. 2007 PTD 1203

  Sections 63, & 61 and (58 (?)) of the best judgment were reviewed on the date that the assessment order approval / non-compliance / justification date was made after the due date with the remarks in t…

• I.T.A. No. 5795/LB of 2005, decided on 24th January, 2007. v. I.T.A. No. 5795/LB of 2005, decided on 24th January, 2007. 2007 PTD 1226

  Before inserting sub-section (1A) in section 66A of section 66A (1A) Income Tax Ordinance 1979, the option of inspecting the Additional Commissioner to modify the order of the Deputy Commissioner, onc…

• I.T.As. Nos. 5062/LB to 5064/LB, .4231/LB to 4233/LB of 1999, 3280/LB, 2880 of 2000 and 3989 of 2003 v. I.T.As. Nos. 5062/LB to 5064/LB, .4231/LB to 4233/LB of 1999, 3280/LB, 2880 of 2000 and 3989 of 2003 2007 PTD 1292

  Section 13 (1) (a) irrelevant investments, etc., are considered to have been incurred by the Income Siding Officer for an increase of Rs. It was concluded that in addition to the surplus amount, Rs 30…

• I.T.A. No.934/IB of 2006, decided on 18th January, 2007. v. I.T.A. No.934/IB of 2006, decided on 18th January, 2007. 2007 PTD 1325

  Modification of sales for sections 122 and 177 Audit amended sales estimate excluding sales tax The audit party found that the sale of the sales tax authority before the sale of the Income Tax Authori…

• I.T.As. Nos.1271/KB to 1273/KB of 2005, decided on 17th February, 2007. v. I.T.As. Nos.1271/KB to 1273/KB of 2005, decided on 17th February, 2007. 2007 PTD 1428

  Sections 2 (41), 62 and 132 of the Income Tax Rules, 1982, R180, the return of the Income Tax Officer's total Income Order were declared illegal, unannounced and canceled, thereby approving the return…

• I.T.As. Nos. 804/IB and 805/IB of 2006, decided on 22nd February, 2007. v. I.T.As. Nos. 804/IB and 805/IB of 2006, decided on 22nd February, 2007. 2007 PTD 1444

  Sections 52, 86, 143B, 59A, 108 and 144C, which are engaged in the supply business, filed a statement under 5 143B of the Income Tax Ordinance, 1979, liable for tax deduction or failure to pay. No sel…

• I.T.As. Nos.6254/LB to 6260/LB and 7199 of 2005, decided on 22nd January, 2007. v. I.T.As. Nos.6254/LB to 6260/LB and 7199 of 2005, decided on 22nd January, 2007. 2007 PTD 1462

  Assessment of production of section 62 accounts, evidence etc. Notice under section 62 of Income Tax Ordinance, 1979 Notice of Income Tax Ordinance 1979, Dismissal of Accounts under Section 62 of Inco…

• I.T.As. Nos.6254/LB to 6260/LB and 7199 of 2005, decided on 22nd January, 2007. v. I.T.As. Nos.6254/LB to 6260/LB and 7199 of 2005, decided on 22nd January, 2007. 2007 PTD 1462

  Assessment of production of section 62 accounts, evidence etc. Notice under section 62 of Income Tax Ordinance, 1979 Notice of Income Tax Ordinance 1979, Dismissal of Accounts under Section 62 of Inco…

• I.T.As. Nos. 577/KB and 880/KB of 2005, decided on 9th January, 2007. v. I.T.As. Nos. 577/KB and 880/KB of 2005, decided on 9th January, 2007. 2007 PTD 1509

  Estimates regarding the production of Sections 62, 52 and 24F accounts, evidence, etc., did not identify any violation of the provisions of Section 24F of the Income Tax Ordinance, 1979 nor did it pro…

• I.T.As. Nos. 577/KB and 880/KB of 2005, decided on 9th January, 2007. v. I.T.As. Nos. 577/KB and 880/KB of 2005, decided on 9th January, 2007. 2007 PTD 1509

  Estimates regarding the production of Sections 62, 52 and 24F accounts, evidence, etc., did not identify any violation of the provisions of Section 24F of the Income Tax Ordinance, 1979 nor did it pro…

• I.T.As. Nos. 1104/KB, 113/KB and 114/KB of 2005, decided on 27th February, 2007. v. I.T.As. Nos. 1104/KB, 113/KB and 114/KB of 2005, decided on 27th February, 2007. 2007 PTD 1529

  Bad loans from section 23 (1) (X) deductions have been written on the basis of non-acceptance of a claim for bad debts, claiming that the recovery efforts were not terminated and that the claim was pr…

• I.T.As. Nos. 1104/KB, 113/KB and 114/KB of 2005, decided on 27th February, 2007. v. I.T.As. Nos. 1104/KB, 113/KB and 114/KB of 2005, decided on 27th February, 2007. 2007 PTD 1529

  Bad loans from section 23 (1) (X) deductions have been written on the basis of non-acceptance of a claim for bad debts, claiming that the recovery efforts were not terminated and that the claim was pr…

• I.T.A. No.1150/KB of 2005, decided on 9th January, 2007. v. I.T.A. No.1150/KB of 2005, decided on 9th January, 2007. 2007 PTD 1550

  Sections 12 (5) and 80AA were considered to be accumulated or generated in Pakistan, but the cost compensation was considered as a fee for technical services but no evidence was supported in support o…

• I.T.A. No.1150/KB of 2005, decided on 9th January, 2007. v. I.T.A. No.1150/KB of 2005, decided on 9th January, 2007. 2007 PTD 1550

  Sections 12 (5) and 80AA were considered to be accumulated or generated in Pakistan, but the cost compensation was considered as a fee for technical services but no evidence was supported in support o…

• I.T.A. No. 66/LB of 2004; decided on 16th December, 2006. v. I.T.A. No. 66/LB of 2004; decided on 16th December, 2006. 2007 PTD 1585

  Additional review of Sections 65, 66A and 12 (18), while the assessment proceedings in the form of a showcase notice, with the intention of reopening the assessment, were still in the hands of the dia…

• I.T.A. No. 66/LB of 2004; decided on 16th December, 2006. v. I.T.A. No. 66/LB of 2004; decided on 16th December, 2006. 2007 PTD 1585

  Additional review of Sections 65, 66A and 12 (18), while the assessment proceedings in the form of a showcase notice, with the intention of reopening the assessment, were still in the hands of the dia…

• I.T.A. No. 1094/KB of 2005, decided on 26th January, 2007. v. I.T.A. No. 1094/KB of 2005, decided on 26th January, 2007. 2007 PTD 1609

  Fourth Schedule, R5 (c) Insurance Ordinance (xn x x i x x of 2000), section 34 (2) (d) Insurance Act, 1938 (IV 1938), section 27 (2) (b) Securities and Exchange The Commission (Insurance) Rules 2002, …

• I.T.A. No. 1094/KB of 2005, decided on 26th January, 2007. v. I.T.A. No. 1094/KB of 2005, decided on 26th January, 2007. 2007 PTD 1609

  Fourth Schedule, R5 (c) Insurance Ordinance (xn x x i x x of 2000), section 34 (2) (d) Insurance Act, 1938 (IV 1938), section 27 (2) (b) Securities and Exchange The Commission (Insurance) Rules 2002, …

• I.T.As. Nos. 872/KB and 589/KB of 2005, decided on 26th January, 2007. v. I.T.As. Nos. 872/KB and 589/KB of 2005, decided on 26th January, 2007. 2007 PTD 1626

  Sections 80D, 50A (2A) and 143B provide the minimum tax subsidy, donations and exchange subsidies on the income of some individuals, donations and exchange-related business assessment officer confirme…

• I.T.As. Nos. 872/KB and 589/KB of 2005, decided on 26th January, 2007. v. I.T.As. Nos. 872/KB and 589/KB of 2005, decided on 26th January, 2007. 2007 PTD 1626

  Sections 80D, 50A (2A) and 143B provide the minimum tax subsidy, donations and exchange subsidies on the income of some individuals, donations and exchange-related business assessment officer confirme…

• I.T.A. No.1535/KB of 2005, decided on 26th January, 2007. v. I.T.A. No.1535/KB of 2005, decided on 26th January, 2007. 2007 PTD 1665

  Section 62 of section 122 Income Tax Ordinance (1979), sales tax related to non-permitting of review was not allowed to be paid under the amnesty scheme which resulted in assessee violating the provis…

• I.T.As. Nos. 1536/KB and 1537/KB of 2005, decided on 31st January, 2007. v. I.T.As. Nos. 1536/KB and 1537/KB of 2005, decided on 31st January, 2007. 2007 PTD 1680

  Section 170 of the Income Tax Ordinance (1979), Section 59 (4), 50 (5), 80 C&64 Sales Tax Act (VII of 1990), Section 2 (16) of the Refund Assessment Year 1997 98 and 1999 2000 Refunds are available un…

• I.T.A. No. 1613/KB of 2005, decided on 8th July, 2006. v. I.T.A. No. 1613/KB of 2005, decided on 8th July, 2006. 2007 PTD 1687

  Section 221, 152 (6) and 127 Income Tax Ordinance (XXXX of 1979), Section 87 and 129 error correction were denied request for tax reduction The department's request for correction was rejected on the …

• I.T.As. Nos. 228/LB to 231/LB of 2006, decided on 4th January, 2007. v. I.T.As. Nos. 228/LB to 231/LB of 2006, decided on 4th January, 2007. 2007 PTD 1703

  Section 12 (18) income is considered to be an increase or augmentation of Pakistan trade, apart from the SC, it was also claimed that the advance could not be paid on the basis of which the trade was …

• I.T.As. Nos. 1870/LB to 1873/LB of 2006, decided on 8th February, 2007. v. I.T.As. Nos. 1870/LB to 1873/LB of 2006, decided on 8th February, 2007. 2007 PTD 1740

  Sections 154, 56, 65, 13 and 87 (4) of the Income Tax Ordinance (XLIX of 2001), Sections 114, 176, 121 and 111 of the Service of Notice Assessment, a non-resident assessment year 2002 to 2003 and tax …

• I.T.As. Nos. 4425/LB to 4428/LB of 2005, decided on 7th February, 2007. v. I.T.As. Nos. 4425/LB to 4428/LB of 2005, decided on 7th February, 2007. 2007 PTD 1763

  Section 13 (1) (AA) and 63 additional approvals of Additional Commissar Saunders ACC claim that approval has been obtained by the Additional Commissioner for the addition while Section 13 (1) (A) of t…

• I.T.A. No. 30/KB of 2006, decided on 11th April, 2007. v. I.T.A. No. 30/KB of 2006, decided on 11th April, 2007. 2007 PTD 1780

  The form taxation officer assigned to the Section 170 (1) (4) refund request was employed in the same manner as the issuer of the return as he was regularly evaluating the diagnostic show stating that…

• I.T.As. Nos. 5223/LB to 5225/LB of 2005, decided on 17th February, 2007. v. I.T.As. Nos. 5223/LB to 5225/LB of 2005, decided on 17th February, 2007. 2007 PTD 1793

  Sections 184, 190, 239 (3) and 137 (2) of the Income Tax Ordinance (1979) This penalty was imposed under the same section of the Income Tax Ordinance 2001 and the required Inspection Additional Commis…

• I.T.As. Nos. 503/LB to 508/LB of 2006, decided on 21st November, 2006. v. I.T.As. Nos. 503/LB to 508/LB of 2006, decided on 21st November, 2006. 2007 PTD 1806

  Second Schedule, Part I Cls (99) and (102A) Income Tax Act (XI of 1922), Section 4 (3) (xx) Income Tax Ordinance (XLIX of 2001), Sections 121 and 111 (1) (b) Exemptions Evaluation of Income Poultry Fo…

• I.T.A. No. 3651/LB of 2003, decided on 14th February, 2007. v. I.T.A. No. 3651/LB of 2003, decided on 14th February, 2007. 2007 PTD 1815

  Circular No. 7 of 15, Sections 59 (3), 24 (FF), 61, 62, 58 (1) and 13 of CBR 15 6 2002 by Self-Assessment Assessment Year 2002 2003 For reasons of litigation under common reasons But because the payme…

• I.T.As. Nos. 3506/LB of 2004 and 2549/LB of 2005, decided on 6th February, 2007. v. I.T.As. Nos. 3506/LB of 2004 and 2549/LB of 2005, decided on 6th February, 2007. 2007 PTD 1843

  Section 62 Evaluation of the production of books of accounts, dismissing accounts Once the taxation officer specifically mentioned in the assessment order that during the proceedings, the books of acc…

• I.T.A. No. 7413/LB of 2005, decided on 7th February, 2007. v. I.T.A. No. 7413/LB of 2005, decided on 7th February, 2007. 2007 PTD 1860

  Section 2 (f) Income Tax Ordinance (XLEX of 2001), Sections 138 and 239 (4) Income Tax Ordinance (XNXI of 1979), Section 85 Property tax collection and taxpayer tax year 2003 The Arrest of Workers' Le…

• I.T.As. Nos. 971/IB to 973/IB and 911/IB to 913/IB of 2006, decided oil 10th March, 2007. v. I.T.As. Nos. 971/IB to 973/IB and 911/IB to 913/IB of 2006, decided oil 10th March, 2007. 2007 PTD 1869

  Compliance with section 76 (10) Prosperity Bank Ordinance (XXII of 2000), deferred government grant offering cost as income and at the same time accounting for expenses accrued in bank entries account…

• I.T.A. No. 5057/LB of 2004, decided on 12th February, 2007. v. I.T.A. No. 5057/LB of 2004, decided on 12th February, 2007. 2007 PTD 1885

  Sections 34, 34A, 35, 36, 37, 38, 12 (18) and 62 Income Tax Ordinance (XLIX of 2001), Section 2 (1A) Companies Ordinance (XLVII of 1984), Sections 284 to 288, 297 And under Sections 34 and 35 of the 3…

• M.As. Nos. 902/LB and 903/LB of 2006, decided on 2nd March, 2007. v. M.As. Nos. 902/LB and 903/LB of 2006, decided on 2nd March, 2007. 2007 PTD 1919

  Section 132 (2) Appellate Tribunal's opportunity to hear appeals The default for a legal action under section 132 (2) of the Income Tax Ordinance 2001, according to which it was specifically provided …

• I.T.As. Nos. 1195/LB and 1246/LB of 2005, decided on 3rd March, 2007. v. I.T.As. Nos. 1195/LB and 1246/LB of 2005, decided on 3rd March, 2007. 2007 PTD 1929

  Section 80B, 30, 2 (20), 27, 12 (12) and 50 (4) Profit and Bank Profit Taxes on the income of certain persons, etc., were looked at by the officer who estimates the income from other sources. That the…

• I.T.A. No. 5704/LB of 2005, decided on 21st March, 2007. v. I.T.A. No. 5704/LB of 2005, decided on 21st March, 2007. 2007 PTD 1943

  Section 108 (a) (i), 55, 56 and 80 D in the imposition of income tax and tax imposed under Section 80D of the Assistive Income Tax Ordinance 1979, for failure to provide a total income and return of c…

• I.T.As. Nos. 5263/LB to 5265/LB of 2004 and 5986/LB, 7231/LB of 2005, decided on 3rd March, 2007. v. I.T.As. Nos. 5263/LB to 5265/LB of 2004 and 5986/LB, 7231/LB of 2005, decided on 3rd March, 2007. 2007 PTD 1959

  Amendments to Section 122 (5) (5A) Evaluation Under section 122 (5) and (5A), section 122 of the Income Tax Ordinance 2001 of Income Tax Ordinance, 2001, an order cannot be made without special mentio…

• I.T. As. Nos. 1109/LB of 2004, 2655/LB, 2656/LB and 7106/LB of 2005; decided on 7th November, 2006. v. I.T. As. Nos. 1109/LB of 2004, 2655/LB, 2656/LB and 7106/LB of 2005; decided on 7th November, 2006. 2007 PTD 1986

  Section 27 Capital Gond Trade Income earned from running Essex Textile Mill was derived from factory land and the government obtained permission to repay bank loans from such sales. Was. Assisi paid t…

• I.T.As. Nos. 3691/LB and 3995/LB of 2003, decided on 20th December, 2005. v. I.T.As. Nos. 3691/LB and 3995/LB of 2003, decided on 20th December, 2005. 2007 PTD 2010

  Section 66A, 59 (4) and 62 deputy commissioner's inspection powers to amend the order of the deputy commissioner, self-assessment assessor, to correct deficiency of wealth statement 30 6 1994 Prior to…

• M.A. (AG) No.13/LB of 2007 and I.T.A. No. 5071/LB of 2005, decided on 29th March, 2007. v. M.A. (AG) No.13/LB of 2007 and I.T.A. No. 5071/LB of 2005, decided on 29th March, 2007. 2007 PTD 2021

  Sections 59 (1) and 62 CBR Circular No. 4 Date 2001 18 18 2001, Para 9 (A) (ii) CBR Circular No. 7 (7) Section Assistant 2001 Dated 26 3 2002 Self Assessment Assessment Year 2001 02 Gross As the case …

• I.T.A. No. 3932/LB of 2005, decided on 18th April, 2007. v. I.T.A. No. 3932/LB of 2005, decided on 18th April, 2007. 2007 PTD 2029

  First Schedule, Part IV, Para 2B Companies Ordinance (XLVII of 1984), Section 14 (3) (d) Pakistan Council of Architects and Town Planners Ordinance (IX of 1983), Section 2 (a) for firms overnight The …

• W.T. As. Nos. 652/LB to 657/LB of 2006, decided on 5th May, 2007. v. W.T. As. Nos. 652/LB to 657/LB of 2006, decided on 5th May, 2007. 2007 PTD 2046

  The finalization of a single assessment order assessment for all years was made under section 16 (4) of the Wealth Tax Act by referring to Section 16 (4) of the Wealth Tax Act, 1963. 1963 stated that …

• I.T.A. No. 1320/KB of 2005, decided on 23rd April, 2007. v. I.T.A. No. 1320/KB of 2005, decided on 23rd April, 2007. 2007 PTD 2061

  Sections 156, 62/65 and 13 (1) (a) of the error correction officer, upon seeing that the order of the appellate tribunal on the basis of the application was discussed and the correction application wa…

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