2012 PLP (Trib (PTD)
COMMISSIONER INLAND REVENUE, ZONE-II, R.T.O., GUJRANWALA Versus MUHAMMAD SIDDIQUE
| Citation | 2012 PLP (Trib (PTD) |
| Forum / Court | Inland Revenue Appellate Tribunal of Pakistan |
| Bench Members | Ch. Muhammad Asghar Paswal, Judicial Member |
| Parties | COMMISSIONER INLAND REVENUE, ZONE-II, R.T.O., GUJRANWALA Versus MUHAMMAD SIDDIQUE |
| Primary Law | Income Tax Ordinance (XLIX of 2001) |
Q1: What are the key laws and sections cited in 2012 PLP (Trib (PTD)?
This judgment primarily cites: Income Tax Ordinance (XLIX of 2001) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2012 PLP (Trib (PTD)?
The case was heard and decided by the Inland Revenue Appellate Tribunal of Pakistan bench comprising: Ch. Muhammad Asghar Paswal, Judicial Member.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2012 PLP (Trib (PTD) (COMMISSIONER INLAND REVENUE, ZONE-II, R.T.O., GUJRANWALA Versus MUHAMMAD SIDDIQUE). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Naeem Hussain, D.R. for Appellant.
- Shoaib Ahmad Sheikh for Respondent.
- Date of hearing; 29th September, 2011.
Headnotes / Summary
Ss. 121, 116(1) & 111(1)(b)
Reasonable opportunity of being heard
Categorical finding were given by the First Appellate Authority that notices issued were not properly served and the assessment had been made without providing reasonable opportunity of being heard to the tax payer
Taxation Officer failed to serve statutory notices in accordance with law
First Appellate Authority was perfectly justified to annul the assessment made under S.121 of the Income Tax Ordinance, 2001
Appeal filed by the Revenue was dismissed being devoid of any merit. 2002 PTD 541 ref.
Judgment & Decree
CH. MUHAMMAD ASGHAR PASWAL (JUDICIAL MEMBER).
The titled appeal has been filed by the Revenue against order dated 25-8-2010 passed by the learned CIR(A), Gujranwala relating to the tax year 2008 to agitate the cancellation of assessment.
3. Brief facts giving rise to the present appeal are that the taxpayer-respondent had purchased property measuring 5 marlas situated at Ghakar Tehsil Wazirabad for a consideration of Rs.997,
500. The Taxation Officer issued notices under sections 114(4), 116(1), 111(1)(b) and 121 of the Income Tax Ordinance, 2001 which remained uncomplied with. The Taxation Officer made the addition under section 111(1)(b) of the Income Tax Ordinance, 2001 at Rs.997,000 for the tax year 2008. The assessee-respondent being aggrieved went in appeal before the learned first appellate authority who annulled the assessment.
4. The learned DR contended that the learned CIR(A) was not justified in treating the proper service of statutory notices under section 218 as improper. The learned DR further submitted that the CIR(A) was not justified to annul the order passed under section 121 merely on technical grounds as held in judgment of Lahore High Court Lahore cited as 2002 PTD
541. The AR, on the other hand, submitted that notices issued were not properly served and opportunity of being heard was not provided to explain the source of investment. The AR further submitted that taxpayer had valid source to explain the investment. It was further submitted by the learned AR that notices under sections 116(1), 111(1)(b) and 121 were issued simultaneously which is illegal.
5. I have heard both the sides and perused the available records. I find force in the contentions raised by the learned AR. The learned CIR(A) has given a categorical finding that the notices issued were not properly served and the assessment has been made without providing reasonable opportunity of being heard to the taxpayer. The Taxation Officer failed to serve statutory notices in accordance with law. In these circumstances the learned CIR(A) was perfectly justified to annul the assessment made under section 121 of the Income Tax Ordinance. The appeal filed by the Revenue is dismissed being devoid of any merit. C.M.A./289/Tax(Trib.) Appeal dismissed.