Law: Income Tax Act, 1922

Section: 22,45A

(a) Income-tax Act (XI of 1922)-- --S. 22-A--Assessee filing return showing loss, held, was under no obligation to pay any amount of tax on basis of return. (b) Income-tax Act (XI of 1922)---S. 45-A--Provisions of S. 45-A of Act, does not cover case of an assessee who is not required to pay-any amount of tax on basis of return either on account of total income returned, being not exceeding maximum amount which is not chargeable to tax or where total income returned is a loss. (c) Income-tax Act (XI of 1922)-- -Ss. 22-A & 45-A--Words "has paid tax under S.22-A" used in S.45-A cannot be read as- "has paid no tax under S. 22-A"--Provisions of 45-A, held, was a charging section and was to be strictly interpreted--To read provisions of S. 45-A in negative would be contrary to all known principles of interpretation. (d) Income-tax Act (XI of 1922)-- - ---Ss. 22-A & 45-A--Income-tax--Assessee's total income during previous year not exceeding maximum amount which was not chargeable to tax and assessee was under no obligation to file a return under S. 22(1)-­Provisions of S.22-A, held, would not be attracted in such a case and provisions of S.45-A as a necessary corollary would not be made applicable. ORDER MUHAMMAD MAZHAR ALI (CHAIRMAN) --This appeal pertaining charge year 1978-79, is directed against the order of learned Commissioner of Income-tax (Appeals) Zone-III, Karachi, whereby he has relying upon the decision of the Appellate Tribunal in I.T.A. Nos.462 and 463/ KB of 1978-79, dated 6th February,1979 set aside the order of the Income-tax Officer regarding the levy of additional tax under section 45-A of the repealed Income-tax Act, 1922 with the direction to follow the principle as laid down by the Tribunal vide its above referred decision. We are satisfied that the issue involved in this appeal is fully and conclusively covered by the decision of the Appellate Tribunal which, has been referred to and relied upon by learned Commissioner of Income-tax (Appeals) and hence it deserves to be summarily rejected. The learned Departmental Representative however, submitted that the Division Bench of the Appellate Tribunal does not appear to have correctly…

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