Law: Income Tax Ordinance, 1979

Section: 108,110,58

(a) Income tax Ordinance (XXXI of 1979)--Ss. 58, 108 & 110 Penalty Default of S. 58 (2) Failure of assessee whose total income was not less than fifty thousand, to file along with his return his wealth statement Penalty, held, was leviable under S. 110 of Ordinance irrespective of fact that no pro¬vision existed therefor in S. 108 Provisions of Ordinance pertaining to a return of total income made applicable in extenso to suo motu filing of wealth statement as well as S.110 of Ordinance was thus in part materia with S. 108 for purpose of penal action, to be taken for default of S, 58 Provisions of penalty prescribed for non filing of return, held further, would be applicable for default of S. 58 (2) of Ordinance as well. (b) Income tax Ordinance (XXXI of 1979) Ss. 58, 108 & 110 Penalty Non tiling of wealth statement-¬Default of assessee of non filing of wealth statement along with return established Order of income Tax Officer imposing penalty on him on this account not suffering from any legal ailment Order maintained. ORDER In this further appeal relating to assessment year 1982 83 the facts in brief are that the appellant an individual derived income from salary as a Director of a Limited Company, alongwith share income from a registered firm. Return was filed by the appellant declaring an income of Rs.52,00, The declared income being more than Rs. 50,000 the appellant was under an obligation to tile alongwith the return his wealth statement for the period ending 30 6 1982. For the year under review it was a statutory provision as laid down in. section 58 (2) of the income Tax Ordinance, 1979 (hereinafter called the Ordinance). On 31 3 1983 the ITO intimating the lacuna of note compliance of the said statutory provision directed the appellant to file wealth statement. In compliance, the appellant filed wealth statement on 18 4 1983. Thereafter in response to notice issued under section 116 of the Ordinance on 13-5-1983 the appellant admitted default of non filing of wealth statement alongwith the return. It was stated that the default was not deliberate as the appellant was out of station. On 30 6 1983 the ITO imposed penalty of Rs. 4,000 with prior…

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