Return

Section 3 of Sales Tax Act, 1990 is a charging section and under this section the appropriate authority is an Officer of Inland Revenue

Section 6, Sales Tax Act, 1990 defines the mode and manner of collection of sales tax at import stage by the customs authorities, resultantly it is not a charging section instead, it is a machinery section

Section 33 contains penal clauses and S.34, Sales Tax Act, 1990 speaks about default surcharge to be paid upon establishing the charges under the charging sections

Section 148 of Income Tax Ordinance, 2001 prescribes the procedure for collection of income tax at import stage by the authorities referred therein

No charge can be framed and show-cause notice cannot be issued under said sections, which are independent and have no nexus with each other.

Section 3 of Sales Tax Act, 1990 is a charging section and under said section the appropriate authority is an Officer of Inland Revenue

Section 6, Sales Tax Act, 1990 defines the mode and manner of collection of sales tax at import stage by the customs authorities, resultantly it is not a charging section instead, it is a machinery section

Liability of sales tax of a registered person is determined for a tax period under S. 7, which stipulates that, subject to the bar contained under S. 8, a registered person is entitled to deduct the input tax that has already been paid from the output tax

Net amount arising thereby is paid along with the monthly return under S.26 of Sales Tax Act, 1990

Section 33 contains penal clauses and S.34 provided default surcharge to be paid upon establishing the charges under the charging sections

Section 148 of Income Tax Ordinance, 2001 prescribes the procedure for collection of income tax at import stage by the authorities referred therein

No charge can be framed under said sections

No show-cause notice can be issued under said sections, which are independent and have no nexus with each other.

Taxpayer had been enrolled as retailer under Sales Tax Special Procedure Rules but later on was compulsorily registered and sales tax registration number was allotted

Proper procedure was to cancel the registration of the taxpayer as retailer first and then it was to be followed by compulsory registration but it appeared that the original adjudicating authority had not done so, which had created confusion and had made the order of the adjudicating authority much more vulnerable as far as legal and procedural norms were concerned

While framing re-assessment the adjudicating authority was required to keep in view such aspect of the case, as presently prima facia the status of the taxpayer was standing on retailer tax roll under Special Procedure Rules, 2007 as well as on Sales Tax Registration Number of compulsory registration

Appellate Tribunal directed that proper procedure regarding compulsory registration be adopted.

Department was not justified to presume double adjustment of input tax in absence of any return filed by an entity of the taxpayer

Demand based on surmises and conjectures was not sustainable and was set aside by the Appellate Tribunal.

Indian Income Tax Act, 1961, S. 234A.

Indian Income Tax Act, 1961, Ss. 139 & 217.

Indian Income Tax Act, 1961, Ss. 140, 154 & 292-B.

Presumption of concealment 'where assessee offers explanation in respect of credit which Assessing Officer considers to be false

Revised return filed after books of account had been impounded for scrutiny

Revised return could not be treated as a voluntary one under S.139(5)

Penalty could be imposed for concealment of income

India Income Tax Act, 1961, Ss. 139 & 271.

Income-tax-Return-Statements made in return-Whether privileged-Question whether witness had shown particular income in his return-Whether witness can claim privilege-Confidential nature of proceedings-Income-tax Act, 1961, S. 137-Civil Procedure Code, 1908, O. XI, r. 11-Indian Evidence Act, 1872.

Reassessment under S. 34 Legality-Income-tax Act, 1922, Ss. 22(3) & 34.

Procedure to be adopted-Re-assessment under S. 34 whether legal-Indian Income-tax Act, 1922, Ss. 22(3) & 34(3).

Ss. 22 (1) (2) (3), 34-ReturnVoluntary submission of return beyond time disclosing income below taxable limit- Re-assessment ignoring return-Whether permissible.

S. 22 (2)-Return-Not correct or complete, giving income merely approximately-Income tax Officer could accept return as valid and proceed to assess under S. 23 (1) or 23 (3)-Appeal against assessment-Penalty imposed under S. 28 (1)-Validity-Income-tax Act (XI of 1922), S. 23 (3) & 28 (1) : A I R 1945 Pesh. 18 affirmed.