Law: Income Tax Ordinance, 2001

Section: 182(1A),115,131,149,153(7),165,165A,182, 182(1),182(1A),182(1)(2),Division-II,Par tIV ofChapterXII

(a) Income Tax Ordinance (XLIX of 2001)- -Ss. 182, 115, 131, 149, 153(7), 165 & 165-A-Imposition of penalty for failure to submit a return or statement-Scope-Penalty under subsection (1A) of S. 182(1) of Income Tax Ordinance, 2001, could be imposed, where a person would fail to furnish statement as required under Ss.115, 165 or 165-A of the Income Tax Ordinance, 2001 within due date-Taxpayer was required to file statement under S. 165(5) of Income Tax Ordinance, 2001 as taxpayer neither collect tax under Division-II, Part IV of Chapter XII of the Income Tax Ordinance, 2001 nor deduct tax from a payment under Division-II of Part-V of Chapter-XII of the said Ordinance-Taxpayer was not a "prescribed person" as defined under S.153(7) of the Income Tax Ordinance, 2001-Appellate authority had ignored the condition of compulsory submission of statement under S.165 of the Income Tax Ordinance, 2001-No revenue loss had occurred to the national exchequer, owing to the allegation-Penalty was imposed without appreciation of S.182 of Income Tax Ordinance, 2001-Impugned order passed by appellate authority, in circumstances, was illegal, unlawful and without jurisdiction-Law ought not be used to penalize a taxpayer unless, it could be shown that the default on the part of the taxpayer had resulted in loss of revenue-Orders passed by the appellate authority were vacated, in circumstances. (b) Interpretation of statutes- -Law was to be interpreted in the totality of the scheme contained in the statute and was not to be taken in isolation-If there were two possible constructions of the words of the statute, effect was to be given to one that was in favour of citizen and not the one that would enhance or increase burden on him. (c) Income Tax Ordinance (XLIX of 2001)- -S. 182-Imposition of penalty for failure to submit a return or statement-Scope-Penalty was not to be imported, without any exception-Major pre-requisite for imposition of penalty had always been a default committed-Onus to prove would lay on the department-Officers of Inland Revenue were directed by Appellate Tribunal to be judicious in imposition of penalty and must act fairly and honestly-Section 182 of the…

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