2003 PLP (Trib (PTD)
N/A
| Citation | 2003 PLP (Trib (PTD) |
| Forum / Court | Income‑tax Appellate Tribunal Pakistan |
| Bench Members | Syed Nadeem Saqlain, Judicial Member and Javed Tahir Butt, Accountant Member |
| Parties | N/A |
| Primary Law | Income Tax Ordinance (XXXI of 1979)‑‑‑ |
Q1: What are the key laws and sections cited in 2003 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 2003 PLP (Trib (PTD)?
The case was heard and decided by the Income‑tax Appellate Tribunal Pakistan bench comprising: Syed Nadeem Saqlain, Judicial Member and Javed Tahir Butt, Accountant Member.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2003 PLP (Trib (PTD) (N/A). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Talat Altaf Khan, D.R. for Appellant.
- Mumtaz‑ul‑Hassan for Respondent.
- Date of hearing: 27th May, 2003
Headnotes / Summary
‑‑‑‑S. 16(2) & Second Sched., Part I, Cl. (39)‑‑‑Salary‑‑‑Exemptions‑‑Muzaffargarh Allowance‑‑‑ Generation Allowance‑‑‑ Generation Allowance was exempt while the Muzaffargarh Allowance was not exempt and was part of taxable salary. I.T.A. No. 4009/LB of 1999 rel.
Judgment & Decree
Date of hearing: 27th May, 2003 JAVED TAHIR BUTT (ACCOUNTANT MEMBER).‑‑‑This appeal has been filed by the Revenue assailing the order of the CIT (Appeals) on the following grounds:‑‑ (i) "That the learned AAC was not justified to delete the addition of Muzaffar Garh Allowance under the provision of clause 39 of Part‑I of Second Schedule read with section 16(2) of Income Tax Ordinance, 1979. " (ii) "That the learned AAC was not justified to delete the addition of Generation allowance under the provision of clause‑39 of Part‑I of Second Schedule read with section 16(2) of Income Tax Ordinance, 1979."
2. Brief facts of the case are that the assessee is an employee of Thermal Power Station, Muzaffar Garh. The assessment was completed under section 59A at an income of Rs.179597 against declared income of Rs.112,
473. Generation allowance of Rs.25500 and Muzaffar Garh allowance of Rs.24753 were added to the declared salary income in order passed under section 59A.
3. In appeal it was argued by the assessee that special area allowance paid to the officer who are working in specific locations are exempt from levy of income‑tax under clause (39) of the Second Schedule to Income Tax Ordinance, 1979 and the generation allowance for persons working at Thermal Power Station was given for specific period of five years and is not apart of the salary or pension and not allowed during the leave period. The addition made by the assessee under these two heads were deleted by CIT(A).
4. We have heard both sides and also perused the relevant record available on file. The AR of the assessee informed that ITAT has already decided the issue in the case of assessee for the assessment year 1996‑97 vide ITA No.4009/LB/1999, dated 29‑8‑2000 wherein the generation allowance has been held to be exempt while Muzaffar Garh allowance was held to be taxable. Following the decision of ITAT the generation allowance is held to be exempt and the deletion of addition of Rs.25,500 by CIT(A) is upheld. The other disallowance i.e. Muzaffargarh allowance was held to be not exempt and part of taxable salary. The order of the CIT(A) deleting the addition made in this account is vacated and this allowance is held to be taxable.
5. The appeal is disposed of in the manner and to the extent indicated above. C.M.A./811/Tax (Trib.) Order accordingly.