With regard to the imposition of fines, etc., after notice of Articles 116 and 111 hearings, the SCCC held that the foregoing reasons for imposing penalties were the same as the Assessing Officer noted when compiling an additional assessment under section 65 of the Income Tax Ordinance 1979. That while the prosecution was independent in its role and it was not based on the reasons listed in the Assessment Order and that the penalty proceedings were inherently criminal and on any matter related to it the department was found to be guilty. The legal penalty was a fine. Was to be set up independently based on credible evidence, as in criminal proceedings it was necessary to establish a mens rea in cases where it was illegal, before the appellate authority summarized it without restriction on judicial decision. Appeal dismissed. The first set of appeals appeals have been set aside, as were the fines appeals. The Appellate Tribunal has previously referred the appellate authority back to a new decision on the instructions that the first appellate authority appeal its crime appeals. Will deal with the appeal of the penalties after considering the proportionality and principle of judgment in the case law as a whole.
Related judgments — Income Tax Appellate Tribunal Pakistan, 2010
