Law: Income Tax Ordinance, 2001

Section: 132(2)

Law: Appellate Tribunal Inland Revenue Rules, 2010

Section: 22(1)

(a) Interpretation of statutes----Rules made under an Act or Ordinance--Subservient to the parent Act/Ordinance--Rules being subordinate or delegated legislation, are framed under the authority of the parent statute, and are therefore subservient to the primary legislation--Rules cannot contradict, override or add to the clear provisions of the parent statute--Rules are to carry out the purposes of the parent statute and cannot offend, oppose or be inconsistent with the provisions of the parent statute--Any rule, to the extent of any inconsistency with the parent statute is, therefore, ultra vires of the parent statute. N S Bindra’s - Interpretation of Statutes 12th Edition, p. 108; Suo Motu Case No. 11 of 2011, PLD 2014 SC 389 and Suo Motu Case No. 13 of 2009 PLD 2011 SC 619 ref. (b) Income Tax Ordinance (XLIX of 2001)----S. 132(2)--Appellate Tribunal Inland Revenue Rules, 2010, R. 22(1)--Appeal before the Appellate Tribunal (Inland Revenue)-- Appeal dismissed in default i.e. due to absence of party without sufficient cause--Rule 22(1) of the Appellate Tribunal Inland Revenue Rules, 2010, vires of--Rule 22(1) of the Appellate Tribunal Inland Revenue Rules, 2010 (“Rules”) is ultra vires section 132(2) of the Income Tax Ordinance, 2001 (“Ordinance”) to the extent where the Rule allows that the tax appeal before the Appellate Tribunal Inland Revenue (“Tribunal”) can also be dismissed in default--Section 132(2) of the Ordinance clearly provides that the Tribunal shall afford an opportunity of hearing to the parties to the appeal and in case of default by any of the party on the date of hearing, the Tribunal may proceed ex-parte to decide the appeal on the basis of available record. Walayat Flour Mills Lyallpur v. Commissioner of Income-Tax Rawalpindi 1973 PTD 530; Chenniappa Mudaliar v. Commissioner of Income-Tax, (1964) 53 ITR 323 and Income-Tax Commissioner, Madras v. S. Chenniappa AIR 1969 SC 1068 ref. JUDGMENT: SYED MANSOOR ALI SHAH, JUSTICE:---.--- The question before us is whether Rule 22(1) of the Appellate Tribunal Inland Revenue Rules, 2010 (“Rules”) is ultra vires section 132(2) of the Income Tax Ordinance, 2001 (“Ordinance”) to the extent where the Rule…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492