Law: Income Tax Ordinance, 2001

Section: 119,133(1),182,194

Income Tax Ordinance (XLIX of 2001)--- ----Ss. 119, 133(1), 182 & 194---Reference---Penalty, imposition of---Fault of officials---Effect---Department was aggrieved of order passed by Appellate Tribunal Inland Revenue whereby application for extension of time for filing return by taxpayer was accepted and taxpayer was declared to be not liable to make payment towards penalty in terms of S. 182 of Income Tax Ordinance, 2001---Validity---When taxpayer sought further time, while filing application in writing under S. 119 of Income Tax Ordinance, 2001, on the same grounds, which were earlier found to be reasonable, the Taxation Officer failed to exercise authority vested in him in terms of Ss. 119(3) & (4) of Income Tax Ordinance, 2001, either to accept such request of taxpayer or to decline the same in writing---If such request of taxpayer seeking extension of time for filing return was declined by concerned Taxation Officer, the taxpayer would be entitled to approach Chief Commissioner Inland Revenue for seeking extension of time in terms of S. 119(4) of Income Tax Ordinance, 2001---Taxpayer was prevented from seeking statutory remedy on account of inaction on the part of concerned Taxation Officer---High Court declined to give the department benefit and advantage of their own wrong i.e. non-compliance of legal obligation---Taxpayer could not be held responsible or penalized for such default by Taxation Officer---Department could not impose penalty under S. 182 of Income Tax Ordinance, 2001, for the extended period---High Court declined to interfere in order passed by the Appellate Tribunal Inland Revenue as the same did not suffer from any factual or legal error---Reference was dismissed in circumstances. THIS JUDGMENT DELIVERED BY: AQEEL AHMED ABBASI, J.--- Through instant reference application, the applicant department has proposed following questions, which according to learned counsel for the applicant, are questions of law arising from the impugned order dated 13.06.2012 passed by the Appellate Tribunal Inland Revenue (Pakistan) Karachi, in I.T.A. No. 640/KB of 2011 (Tax Year 2005), for the opinion of this Court:-- "i. Whether on the facts and…

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