Income Tax Appellate Tribunal Pakistan — Judgments of 2007
134 reported judgments of the Income Tax Appellate Tribunal Pakistan from 2007 — page 2 of 2.
- I.T. As. Nos. 3964/LB, 3965/LB, 4821/LB and 4822/LB of 2002, decided on 6th September, 2006. v. I.T. As. Nos. 3964/LB, 3965/LB, 4821/LB and 4822/LB of 2002, decided on 6th September, 2006. 2007 PTD 2069
Section 62 Evaluation, Evidence, etc. of preparation of accounts. Disapproval of accounts without identifying defects Valid confessions, account books were retained, submitted to the taxation officer …
- I.T.A. No. 1422/LB of 2005, decided on 12th May, 2007. v. I.T.A. No. 1422/LB of 2005, decided on 12th May, 2007. 2007 PTD 2075
Section 59 (1) CBR Circular No. 18, 1999 dated 11th 1999, paragraphs 2 and 6 Self Assessment Assessment, being a new taxpayer, was required to declare income, minimize the working capital 30% of the d…
- I.T.As. Nos.3324/LB, 3325/LB of 2004, 5311 and 5312 of 2005, decided on 3rd March, 2007. v. I.T.As. Nos.3324/LB, 3325/LB of 2004, 5311 and 5312 of 2005, decided on 3rd March, 2007. 2007 PTD 2084
Implementation of fines was issued on 19-6 2000 after the notice of hearing under section 116, 58 (1) and section 116 of the Income Tax Ordinance, 1979, and disclosed if the penalty proceedings were t…
- I.T.A. No.321/KB of 2005, decided on 12th April, 2007. v. I.T.A. No.321/KB of 2005, decided on 12th April, 2007. 2007 PTD 2088
Section 132 Decision of Exception to Appeal The decision regarding withdrawal of appeal by the appellate authority against the dismissal of the appeal is that no appeal was placed against the commissi…
- I.T.As. Nos.1398/LB to 1404/LB of 2005, decided on 6th June, 2007. v. I.T.As. Nos.1398/LB to 1404/LB of 2005, decided on 6th June, 2007. 2007 PTD 2091
Section 9 Income Tax Charge The amount associated with membership membership tax on the sale of a plot or house is not refunded but will be deducted in favor of the assessee; It was not the entire amo…
- I.T.As. Nos.744/IB, 1255/IB of 200.5, I.T.A. No.768/IB of 2004, M.As.(R) Nos.22A/TB and 22B/IB of 20 v. I.T.As. Nos.744/IB, 1255/IB of 200.5, I.T.A. No.768/IB of 2004, M.As.(R) Nos.22A/TB and 22B/IB of 20 2007 PTD 2109
Fifth Schedule, Part I, R2 (3) Determining the Petroleum Adjustment and Profit and Proceeds From Production and Damage to Dry Hole on the basis that the Assessee failed to comply with the provisions o…
- W.T.As. Nos. 205/LB to 207/LB of 1982-83, 356/LB, 357/LB of 1989-90, 300/LB of 1986-87 and 205/LB of v. W.T.As. Nos. 205/LB to 207/LB of 1982-83, 356/LB, 357/LB of 1989-90, 300/LB of 1986-87 and 205/LB of 2007 PTD 2122
Second Schedule: CI (25) Income Tax Ordinance (XXXI of 1979), 8 2 (14) Section RO 650 (I) / 85 Dated 1 7 1985 Exemption Chambers or Association of Commerce, Trade and Industry Waivers During the perio…
- I.T.As. Nos.639/KB, 640/KB, 641/KB, 642/KB and 643/KB of 2002. v. I.T.As. Nos.639/KB, 640/KB, 641/KB, 642/KB and 643/KB of 2002. 2007 PTD 2140
Section 13 (1) (a), 62 and 65 of the unexpected investments, which are considered to be income increases, were deleted by the First Appellate Authority on the ground that the Additional Commissioner i…
- I.T.A. No. 1276/LB of 2006, decided on 30th March, 2007. v. I.T.A. No. 1276/LB of 2006, decided on 30th March, 2007. 2007 PTD 2153
Sections 122 (3) (b), 120 and 114 (6) of the assessment came into existence in the presence of a subsequent assessment order, with the submission of an amended amended return of the prior order. ) Inc…
- M.As. (A.G.) Nos. 1103/LB to 1107/LB of 2006 and W.T. As. Nos.537/LB to 541/LB of 2003, decided on 2 v. M.As. (A.G.) Nos. 1103/LB to 1107/LB of 2006 and W.T. As. Nos.537/LB to 541/LB of 2003, decided on 2 2007 PTD 2155
R8 (4C) Wealth Tax Act (XV of 1963), Section 17B allows the hall to be leased by the Additional Commissioner Income Tax, with the directive to own the property as well as to construct the super struct…
- I.T.As. Nos.2169, 0878 and 2477/LB of 2005, decided on Ist March, 2007. v. I.T.As. Nos.2169, 0878 and 2477/LB of 2005, decided on Ist March, 2007. 2007 PTD 2165
Section 13 (1) (a) real estate investment, etc., is considered as Income Edition Edition Life Saving, which is taken by the assessee, will meet the age-saving end of justice because A person who has s…
- I.T.As. Nos. 846(IB), 847(IB), 857(IB) and 858(IB) of 2006, decided on 5th April, 2007. v. I.T.As. Nos. 846(IB), 847(IB), 857(IB) and 858(IB) of 2006, decided on 5th April, 2007. 2007 PTD 2173
Holding tax on payments made by Voluntary Separation Scheme or Voluntary Separation Scheme in view of the decision of the Tax Reduction Source Voluntary Separation Scheme or the Golden Handshake Schem…
- Appeals Nos.564, 565, 1374 and 1376/LB of 2000, decided on 27th June, 2006. v. Appeals Nos.564, 565, 1374 and 1376/LB of 2000, decided on 27th June, 2006. 2007 PTD 2194
Sections 104, 97 and 86 of the Stamp Act (II of 1899), Section 40 and Schedule I, Article 12B of the Punjab Finance Act (IX of 1997), the advance clearance of domestic goods bound for domestic use und…
- I.T.A. No. 3391/LB of 2005, decided on 24th February, 2007. v. I.T.A. No. 3391/LB of 2005, decided on 24th February, 2007. 2007 PTD 2199
Sections 62 and 80C Circular No. 12 1991 Dated 30 6 1991 The ratio of expenditure against imports / purchases by estimating account production, evidence, etc., by counting revenue, against import / pu…
- M.A. No. 944/LB of 2006, decided on 11th December, 2006. v. M.A. No. 944/LB of 2006, decided on 11th December, 2006. 2007 PTD 2206
Section 221 Error Correction Tific request for correction on the basis that sales promotion costs were confirmed to be discriminatory was discriminatory. The Appellate Tribunal of Magistrates could no…
- M.A. Nos.443/LB to 447/LB of 2006, decided on 1st December, 2006. v. M.A. Nos.443/LB to 447/LB of 2006, decided on 1st December, 2006. 2007 PTD 2224
Section 3535 (()) adjudicating the appeal through the appellate tribunal case was adjourned by the clerk / ministerial staff of the court. Appeals were excluded by default for failure to present a dia…
- 2007 PTD 2237 2007 PTD 2237
Section 156 Error Correction The order made under section 156 of the Income Tax Ordinance, 1979, was unreasonable because the Department was appealing the decision of the High Court through correction…
- 2007 PTD 2281 2007 PTD 2281
Sections 59 (1), 62 and 13 of the Income Tax Ordinance (XLEX of 2001), Section 122 CBR Circular No. 7 Period 15 6 2002, Paragraph (IV) of the CBR Circular No. 8 of 2003, 26 8 2003 Excerpts from Self A…
- 2007 PTD 2319 2007 PTD 2319
Sections 111 and 122 (9), the assessee's assertion that the notice of income tax increase was issued under section 122 (9) of the Income Tax Ordinance 2001 and supplementary under section 111 of the I…
- 2007 PTD 2325 2007 PTD 2325
Sections 80C (2) (a) (ii), 143B, 50 (5) and 62 CBR Circular No. 12, 1991 30 30 1991 CBR Circular No. 1 (14) TPH / 91, Dated 29 6 1991 CNR Circular No. Income Tax Ordinance Under section 50 (5) of 1979…
- 2007 PTD 2346 2007 PTD 2346
Sections 65, 148 and 59 (1) of the Additional Assessment resume the assessment on the basis that Assisi had imported a new material consignment and, therefore, needed to clarify its sources of investm…
- 2007 PTD 2352 2007 PTD 2352
Section 221 Income Tax Ordinance (XNXI of 1979), Section 156 Error correction was not taken up at any stage of the proceedings The matter was raised for the first time in the request for correction, o…
- 2007 PTD 2358 2007 PTD 2358
Section 13 and 30 Income Tax Ordinance (XLEX of 2001), Section 221 Income Tax Ordinance, Correction of collision in addition to error under section 13 of 1979 while it was increased under Section 30 o…
- 2007 PTD 2381 2007 PTD 2381
Section 62 (1) increases the gross profit rate in the presence of an officer verifying the accuracy of the purchase and sale of assessments regarding the production of accounts, evidence, etc., observ…
- 2007 PTD 2385 2007 PTD 2385
Second Schedule, CL (176) Exemption Electricity Generating Plant Interest Interest income was a business income as a result of the work of the same project and for the purpose of earning revenue from …
- 2007 PTD 2397 2007 PTD 2397
Amendment statements were filed under Income Tax Ordinance 1979 under section 122 (5A) section 59A and 143B section RO 633 (I) / 2002, 149 2002 for income tax ordinance. Was diagnosed under 59A. Such …
- 2007 PTD 2446 2007 PTD 2446
Section 13 (1) (a) is included on the basis of the report of the Additional Inspection Inspector who completed the showroom / shop on 30-6 1998. Accuracy inspectors report that no definitive informati…
- 2007 PTD 2514 2007 PTD 2514
Section 62 (1) Impact of not issuing notices prior to assessment assessment on account preparation, evidence, etc. Before the finalization of the assessment, it was necessary for the Assessing Officer…
- 2007 PTD 2528 2007 PTD 2528
Section 13 (1) (AA) (E) In addition, the first appellate authority excluded the increase with the observation that the assessment was made before the year 2000 01. The tax amnesty scheme was also anno…
- 2007 PTD 2544 2007 PTD 2544
R14 Income Tax Appellate Tribunal Rules, 1981, R14 Income Tax Ordinance (XLIX of 2001), Sections 127 and 128 (3) Income Tax Ordinance (XXI of 1979), Section 131 (2) Ground that can be appealed The pro…
- 2007 PTD 2566 2007 PTD 2566
Section 62 (1) Impact of not issuing a notice before finalizing a diagnostic evaluation on account preparation, evidence, etc. Before the finalization of the assessment, the Assessing Officer was obli…
- 2007 PTD 2583 2007 PTD 2583
Section 62 (1) assesses the profits and losses incurred on the production of accounts, evidence, etc., using the terms of the stock and generally the terminology that the expenses involved were person…
- 2007 PTD 2601 2007 PTD 2601
Section 122 of the Income Tax Ordinance (1979), 62, 63 and 65 Revision of assessment Assessment Reopening of assessment / Comparison Final information This amendment is the current law while in the ol…
- 2007 PTD 2635 2007 PTD 2635
The Delegation Amendment of Section 210 (1A) of the Income Tax Ordinance 2001 had merely drawn the line in relation to the delegation of powers by Commissioner Income Tax Power under section 122 (5A) …
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