Law: Income Tax Ordinance, 1979

Section: 134,111

(a) Income Tax Ordinance (XXXI of 1979)---S. 134---Appeal to Appellate Tribunal---Appellant had brought out a number of factors which certainy merited consideration at the stage of earlier proceedings---Such factors having not been pressed before, Tribunal declined to allow the appellant to ventilate same at the stage of an appeal before Tribunal. (b) Income Tax Ordinance (XXXI of 1979)--- ----S.111---Penalty---Concealment of income---Penalty proceedings being criminal in nature required an independent appraisal of the evidence, the contentions and the defence raised before burdening the assessee with penalty---Rolling up of both assessment and penalty proceedings could not be seen with favour---Where the Department based the penalty order solely on the agreement executed between itself and the assessee and proceedings were conducted in a pre-determined manner without a manifest effort to justify the penalty except of the fact of agreement, Tribunal ordered the deletion of penalties in circumstances. ORDER Out of these eight appeals four are directed against an order of AAC, Sialkot dated 10-7-1985 whereby assessments framed in respect of assessee appellant for the assessment years 1980-81 to 1983-84 were confirmed. The other four appeals impugned a consolidated order of AAC, Sialkot dated 10-7-1985 whereby he confirmed the penalties imposed under section 111 of Income Tax Ordinance pertaining to assessment years 1980-81 to 1983-84. 2. The assessee-appellant is a registered firm and derives income from sale of oil products as a distributor of M/s. Pakistan State Oil Limited. The returns filed for the assessment years under review were completed under self assessment scheme. Subsequently the case was selected for detailed scrutiny for the assessment year 1983-84. And, on account of an information received from the principal, notices under section 65 for reopening of the case pertaining to all the four assessment years viz. 1980-81 to 1983-84 were served. Faced with the dilemma of definite information from the principal that the purchases were suppressed by the assessee for all the four years, the assessee entered into an agreement available on order-sheet dated…

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