Law: Income Tax Act, 1922

Section: 46,66

Law: Constitution of Pakistan, 1973

Section: 185(3)

Income-tax Act (XI of 1922)---Ss. 46 & 66-Constitution of Pakistan (1973), Art. 185 (3)-Penalty, setting aside of-Question whether penalty imposed be set aside or not-within discretion of Income-tax Appellate Tribunal while hearing appeal--Tact of assessment order passed by Income-tax Officer being ser aside in appeal-A circumstance very relevant to exercise of Tribunal's discretion in setting aside penalty-Tribunal; held, cannot in circumstances be said to have exercised its discretion illegally or perverse]y, hence no interference with such order called for. ORDER DORAB PATE, J.--The respondent is an assessee. As it failed to pay the income-tax due from it for the assessment year 1963-64 by the date prescribed by the Income-tax Officer in his assessment order, the Income-tax Officer imposed a penalty under section 46 of the Income-tax Act. The respondent challenged his assessment in an appeal, and as the Appellate Assistant Commis­sioner allowed the appeal, he also set aside the penalty imposed on the respon­dent, Therefore, the petitioner filed an appeal against the Appellate Assistant Commissioner's order, but as the appeal was dismissed by the Income-tax Appellate Tribunal the petitioner referred the following question to the Lahore High Court :--- "Whether on the facts and in the…

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