1988 PLP (Trib (PTD)
N/A
| Citation | 1988 PLP (Trib (PTD) |
| Forum / Court | Income-tax Appellate Tribunal Pakistan |
| Bench Members | Abrar Hussain Naqvi, Judicial Member |
| Parties | N/A |
Q1: What are the key laws and sections cited in 1988 PLP (Trib (PTD)?
This judgment primarily cites: statutory provisions as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1988 PLP (Trib (PTD)?
The case was heard and decided by the Income-tax Appellate Tribunal Pakistan bench comprising: Abrar Hussain Naqvi, Judicial Member.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1988 PLP (Trib (PTD) (N/A). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Representation
- Khalid Mahmood, D.R. for Respondent.
Judgment & Decree
Ss. 28 & 18-A--Penalty--Advance tax--Assessee having deposited amount of advance tax was not duty bound to show that amount deposited by him in State Bank of Pakistan also reached the office of the Income-tax Officer--Once admitted payment of advance tax was made within the prescribed period, no penalty could be imposed on the assessee. K.M. Asghar for Appellant. Khalid Mahmood, D.R. for Respondent. The assessee in this appeal relating to assessment year 1977-78 contests the penalty imposed at Rs.1,100 under section 28(3)(b) of the Income Tax Act, for default of payment of advance tax under section 18-A(1). It was contended by the Appellant Representative that the advance tax to be paid by the assessee was Rs.875, which was duly paid in State Bank of Pakistan on 11th June, 1977. Since the original receipt was misplaced certificate from the Treasury Officer was duly produced before the Appellate Assistant Commissioner. That certificate was also produced before me and showed the factum of payment of the entire amount of Rs.875 on 11th June, 1977. This plea of the assessee was rejected by the Appellate Assistant Commissioner on the sole ground that the Income Tax Officer had reported that the payment had not been received in his office as per D.C.R. I am afraid this is hardly a ground for rejecting the plea of the assessee. In regard to the payment of advance tax the Appellate Assistant Commissioner has admitted that the amount of Rs.875 according to the certificate produced by the assessee had been duly paid. This was the amount, which was required to be paid by the assessee under section 18-A(1) . It is not the duty of the assessee to show that the amount deposited by him in the State Bank of Pakistan also reached the office of the Income Tax Officer or it should be entered in his records. Once the admitted payment of advance tax was made within the prescribed period no penalty could be imposed on the assessee. The penalty is, therefore, cancelled. The appeal succeeds accordingly. M.B.A./533/T Appeal accepted.