Law: Income Tax Ordinance, 1979

Section: 110,65,108,132,116,58,51,139,140,141,142 ,143,143A,144,61,108(a),132(1)

(a) Income Tax Ordinance (XXXIX of 1979)--- ----S.132(1)(b)---Appeal---Penalty---While dealing with the appeal against penalty order First Appellate Authority has very limited jurisdiction---First Appellate Authority can confirm, set aside or cancel such an order of penalty or enhance or reduce the same. (b) Income Tax Ordinance (XXXIX of 1979)--- ----Ss.58, 61, 65 & 110---Penalty---Penalty under S.110 could only be imposed for default of S.58 or S.61 and not for default under S.65. (c) Income Tax Ordinance (XXXIX of 1979)--- ----Ss. 65 & 108---Penalty---Default of notice under S.65---Penalty for default of notice under S.65 could be imposed only under 5.108 of the Ordinance. (d) Income Tax Ordinance (XXXIX of 1979)--- ----Ss.132, 110, 108 & 65---Penalty---Appeal---Once the Appellate Authority had found that the default of notice under S.65 did not give jurisdiction to the I.T.O. to impose penalty under S.110 it could not convert the penalty from Ss.110 to 108 as the only option left with the said Authority was to cancel the penalty. In the present case the Assessing Officer had not taken any proceedings under section 108 of the Ordinance. In the notice under section 110 given to the assessee there was no mention of section 108 for imposing the penalty under that section nor did he show his intention to impose the penalty under section 108 of the Ordinance. The nature and quantum of penalty impose able under sections 108 and 110 is different. Under, section 110 a penalty could be imposed not exceeding an amount equal to the amount of tax which would have been avoided if the income as returned by such person had been accepted as the correct income. While under section 108(a) a penalty imposeable for default of notice under section 65 would be not exceeding Rs.100 per day during which the default continues. Therefore, the nature and scope of both the sections are quite different and so is the maximum penalty imposeable under both the sections. The conversion made by the Commissioner from section 110 to section 108 was not warranted by law as in fact this was a penalty imposed by the Commissioner himself under section 108 of the Ordinance which was not…

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