Law: Income Tax Ordinance, 2001

Section: 111,111(1)(a),111(d)(i),122,122(1),127,1 82

Law: Constitution of Pakistan, 1973

Section: 199

Assessment and penalty proceedings- Penalty, imposing of- Particulars of income- Determination- Petitioners / taxpayers were aggrieved of show-cause notices issued by authorities for imposing of penalty for furnishing inaccurate particulars of their income- Validity- Penalty proceedings could not be either deferred or dropped simply on the ground that appeals were filed by them before Commissioner (Appeals) in respect of additions made under S. 111 of Income Tax Ordinance, 2001, in the main assessment proceedings under S.122 of Income Tax Ordinance, 2001, which was pending adjudication- Assessment proceedings and penalty proceedings were two separate proceedings and it was not at all necessary while proceeding with penalty matters against petitioners the penalty was to be imposed mandatorily- Proceedings for imposition of penalty were either criminal or quasi criminal in nature and burden in such regard was always upon authorities to prove that the person had brought himself in the ambit of penalty as spelt out under Ss. Ill 182 of Income Tax Ordinance, 2001, on the ground that assessee failed to satisfactorily explained amount / income would not / should not be considered as a valid reason warranting authorities to impose penalty- Authorities, in penalty proceedings was to establish independently on the basis of material available on record, the reasons for imposition of penalty- High Court directed petitioners / taxpayers to give proper / detailed reply to authorities in respect of show-cause notices issued by them for imposition of penalty under S.182 of Income Tax Ordinance, 2001- Authorities were legally bound to consider such replies of petitioners i taxpayers and thereafter to pass speaking order after granting opportunity of hearing to petitioners / taxpayers in accordance with law- Constitutional petition was disposed of accordingly. Central Board of Revenue and others v. Chanda Motors 1992 PTD 1681; Mst. Heemat Jehan and another v. Attaullah Shah 2012 CLC 686; Messrs Castrol Pakistan (Pvt.) Ltd. through Accountant v. Additional Commissioner Inland Revenue and others 2015 PTD 2467; Deputy Commissioner of Income Tax/Wealth Tax, Faisalabad and others v.…

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