1997 PLP (Trib (PTD)
N/A
| Citation | 1997 PLP (Trib (PTD) |
| Forum / Court | Income-tax Appellate Tribunal Pakistan |
| Bench Members | Sardar Muhammad Anwar A. Khan, Judicial Member and |
| Parties | N/A |
| Primary Law | Income Tax Ordinance (XXXI of 1979) |
Q1: What are the key laws and sections cited in 1997 PLP (Trib (PTD)?
This judgment primarily cites: Income Tax Ordinance (XXXI of 1979) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1997 PLP (Trib (PTD)?
The case was heard and decided by the Income-tax Appellate Tribunal Pakistan bench comprising: Sardar Muhammad Anwar A. Khan, Judicial Member and.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1997 PLP (Trib (PTD) (N/A). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Najam-ud-Din Khan, D.R. for Appellant.
- Yousaf Akram for Respondent.
- Date of hearing: 23rd January, 1996.
Headnotes / Summary
S. 22
Estimate of sales
G. P. rate
Assessing Officer, finding assessee's returned sales unsatisfactory, rejected same and made add backs out of P&L Account expenses
Appellate Authority accepted declared sales; found G.P. rate in order and partial relief was allowed
First Appellate Authority had discussed merits at length and full particulars of parties were available
Additions made by Assessing Officer were, therefore, without reason
Action of First Appellate Authority was confirmed while departmental appeals were dismissed.
Judgment & Decree
500 deleted 1988-89 Entertainment??? ? Rs.4,530 2,000 3,000 Advertisement ? Rs.18,250????? 4,000?? 1,000 Misc. expenses?? Rs.3,183 1,500 1,000 Loading & For warding Rs.14,625 4,000 2,000 1989-90 Travelling. Rs.33,770 16,000 8,000 Entertainment Rs.8,207 5,000?? 2,000 Loading & For warding Rs.21,990 8347 6,000 1990-91 Loading For warding Rs.19,253 10,000 5,000 Advertisement ? Rs.5,064 4,000 1,000 Misc. expenses?? Rs.5,337 4,000 1,000 Printing & Stationery. ? Rs.2,540 4,000 Deleted. The additions have been made by the I.T.O. for un-vouched and un-detailed and unverifiable reasons. In appeal the learned CIT (Appeals) has reduced/deleted the additions considering the volume of business of the assessee and excessive nature of the expenses. The learned D.R. could not point out any defect in tote impugned order regarding the additions made out I of the P&L account expenses for all the assessment years under consideration. His action is confirmed.
6. As a result of the above discussion all the four departmental appeals are dismissed being devoid of any merit. C.M.S./317/Trib. ??????? ??????????????????????????????????????????????????????????? Appeals dismissed.