2002 PLP (Trib (PTD)
N/A
| Citation | 2002 PLP (Trib (PTD) |
| Forum / Court | Income-tax Appellate Tribunal Pakistan |
| Bench Members | Muhammad Daud Khan, Accountant Member and |
| Parties | N/A |
| Primary Law | Income Tax Ordinance (XXXI of 1979) |
Q1: What are the key laws and sections cited in 2002 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 2002 PLP (Trib (PTD)?
The case was heard and decided by the Income-tax Appellate Tribunal Pakistan bench comprising: Muhammad Daud Khan, Accountant Member and.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2002 PLP (Trib (PTD) (N/A). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Muhammad Umer Farooq, D.R. for Appellant. Syed Ashraf
- Ali for Respondent. Date of hearing: 9th December, 2000.
Headnotes / Summary
S.80-CC & First Sched., C1.CCCC(a)--C.B.R. Letter No.F-1. (WHT)/82, dated 1-12-1998
Rate of tax on export of cotton yarn
Tax charged at 1 % was reduced to 0.75 % by the First Appellate Authority-- Validity
Clarification issued by the C.B.R. were not binding on the Tribunal
Clarification will not alter the rate or the view of the Court
Rate of tax applied by the First Appellate Authority was upheld and the appeal of the Department was dismissed by the Tribunal. Writ Petition No. 12504 of 1999 rel.
Judgment & Decree
S.80-CC & First Sched., C1.CCCC(a)--C.B.R. Letter No.F-1. (WHT)/82, dated 1-12-1998
Rate of tax on export of cotton yarn
Tax charged at 1 % was reduced to 0.75 % by the First Appellate Authority-- Validity
Clarification issued by the C.B.R. were not binding on the Tribunal
Clarification will not alter the rate or the view of the Court
Rate of tax applied by the First Appellate Authority was upheld and the appeal of the Department was dismissed by the Tribunal. Writ Petition No. 12504 of 1999 rel. Muhammad Umer Farooq, D.R. for Appellant. Syed Ashraf Ali for Respondent. Date of hearing: 9th December, 2000. MUHAMMAD DAUD KHAN (ACCOUNTANT MEMBER).
This Departmental appeal is directed against CIT(A) order, dated 11-12-1999 on the issue of the rate of tax charged on export of cotton yarn. The Department had charged the tax at 1 % which the CIT(A) reduced to 0.75 % . Mr. Muhammad Umer Farooq, D. R. represented the appellant-Department while Syed Ashraf Ali, C.A. appeared for the respondent-Assessee. Mr. Umer Farooq, assailed the order of CIT(A) and argued that as the Assessing Officer had charged the tax at the rate of 1 % in accordance with C.B.R.'s Clarification vide their Letter No.F-1(WHT)/82, dated 1-12-1998 the CIT(A) was not justified to direct that the tax should be charged at 0.75 % . Syed Ashraf Ali, however, defended the CIT(A) order. We have heard the arguments and perused the orders. We find that the order of CIT(A) is based on the orders of this Tribunal and a decision of the Lahore High Court in W.P. No. 12504 of 1999, dated' 19th August, 1999 quoted in the body of the appellate order. D.R. could not make any convincing case for our interference in the matter. The reference to clarification issued by the C.B.R. is immaterial firstly because no copy of the clarification was produced before us and secondly -C.B.R.'s clarifications are not binding on this Tribunal. Had C.B:R. issued some notification and prescribed the rate in view of the powers assigned to them under specific provisions of law, the position would have been different but a clarification will not per se alter the rate or the view . of the Court in the matter. We, therefore, find no merit or substance in departments appeal, which is accordingly dismissed. C.M.A./M.B.A./138 Tax (Trib.) Appeal dismissed.