Law: Customs Act, 1969

Section: 25

Law: Income Tax Ordinance, 1979

Section: 52,86

Income Tax Ordinance (XXXI of 1979)-----Ss. 52 & 86---Liability of persons failing to deduct or pay tax---Limitation---Matter being of assessment year 1993-94, the order should have been made up to 1997-98, but the Taxation Officer had passed the order on 29-6-2000---Validity---Order admittedly had been passed on 29-6-2000, which was hit by limitation, it having been made after the period of four years---Order was ab initio void and illegal but such legal fact had not been considered by the First Appellate Authority---Even¬ otherwise, on merit, assessee filed details of all payments, wherein most of the amounts were less than Rs.25,000 but the Assessing Officer had failed to consider that fact---Order of First Appellate Authority was vacated and order passed by the Taxation Officer under Ss.52/86 of the Income Tax Ordinance, 1979 was cancelled by the Appellate Tribunal having been passed beyond the limitation period provided under the law---Miscellaneous application as well as appeal filed by the assessee were allowed. 2002 PTD 1; 2003 PTD (Trib.) 1167 and 2007 PTD (Trib.) 406 ref. ORDER Through this appeal, the appellant has objected to the impugned order of the leaned C.I.T. (A), dated 14-4-2004 the assessment year 1993-94 on the following grounds:--- (2) The Commissioner of Income Tax (Appeals) Zone-I was not justified to confirm the levy of tax under sections 52 and 86 of the repealed Ordinance on account of construction of building for a sum of Rs.538,167 in total. (3) The Taxation Officer of Income Tax did not have the jurisdiction to proceed under section 52 in this assessment year. Along with the said appeal, a miscellaneous application seeking permission to file the following additional grounds has also been filed by the assessee/appellant:--- (3) Without prejudice to Ground No.2 above, the Taxation Officer was not justified to take up the assessment under sections 52/86, which was hit by limitation of 4 years, under the provisions of law. As the additional grounds filed by the assessee is a legal ground arising out of the impugned order of the learned C.I.T. (A) and the proceedings of the case, therefore, despite the objection raised by the leaned…

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