1981 PLP (Trib (PTD)
N/A
| Citation | 1981 PLP (Trib (PTD) |
| Forum / Court | Income‑tax Appellate Tribunal |
| Bench Members | Abrar Hussain Naqvi, Member |
| Parties | N/A |
| Primary Law | (b) Income‑tax Act (XI of 1922)‑, (a) Income‑tax Act (XI of 1922)‑ |
Q1: What are the key laws and sections cited in 1981 PLP (Trib (PTD)?
This judgment primarily cites: (b) Income‑tax Act (XI of 1922)‑, (a) Income‑tax Act (XI of 1922)‑ as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1981 PLP (Trib (PTD)?
The case was heard and decided by the Income‑tax Appellate Tribunal bench comprising: Abrar Hussain Naqvi, Member.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1981 PLP (Trib (PTD) (N/A). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- K. G. Mehboob, I. T. P. for Appellant.
- Ashfaq Ahmad, D. R. for Respondent.
- Date of hearing: 29th April, 1981.
Headnotes / Summary
‑‑‑‑ Ss. 22 & 23 read with Civil Procedure Code (V of 1908), O. V, r. 12‑Service of notice on person other than partner or agent of assessee‑Held, invalid‑‑Such notice of demand, however, reaching assessee who acted upon it by filing appeal against assessment order Service of notice, held, effective service in circumstances of case notwithstanding invalidity of service of notice. Commissioner of Income‑tax v. Muhammad Idrees Barry & Co. 1967 P T D 189 ref. ‑‑‑ S. 23‑‑Assessment Sales of goods estimated appearing to be excessive as compared to earlier year‑No reason given by I.‑T. O. for departing from history of case‑Sales reduced accordingly.
Judgment & Decree
3,40,000 G. P. rate applied 15 Wholesale estimated 72,000 G. P. rate applied 10 1977‑78: Retail sales declared 1,55,975 Wholesales declared 45,970 Combined G. P. rate shown 14.3% Sales estimated retail 2,80,000 G. P. rate applied 15% Wholesale estimated 50,000 G. P. rate applied 10 % In view of the past history of the case given above the sales estimated by the A. A. C. are reasonable and do not call for any interference. 1979‑80: Declared sales 11,362 Estimated sales 40,000 G. P. rate applied 30% The A. A. C. upheld this treatment 1978‑79: Sales declared 13,425' Sales estimated 18,000 G. P. rate applied 30% The sales estimated in this account appear to be excessive as compared to the earlier year. No reason had been given by the I.‑T. O. for departing from the history of the case. The sales are therefore reduced in this account to Rs. 25,000. 1979‑80: Receipts declared 21 490 G. P. rate shown 25 0 The I. T. O. made a round addition of Rs. 5,000, which was maintained by the A. A. C. 1978‑79: Receipts declared 20 480 G. P. rate shown 25% The I.‑T. O. made a round addition of Rs. 3,000, in this account. The addition is reduced to Rs. 3,000, which will be in accordance with the history of the case.
4. In the result the appeals for the years 1976‑77, 1977‑78 ace 1978‑79 are dismissed while the appeal for the year 1979‑80 is partly accepted to the extent indicated above. Order accordingly