Law: Income Tax Ordinance, 1979

Section: 108,136

Income Tax Ordinance (XXXI of 1979)----Ss.108 & 136---Penalty---Failure to furnish return of total income and certain statements---Penalty for late filing of return was imposed by the Assessing Officer which was reduced by the First Appellate Authority on the ground that default was not intentional and wilful- Appellate Tribunal confirmed the order of the First Appellate Authority Validity---Question whether delay was not or intentional was a question of fact and not law upon which the appeals before the two lower forums were decided---No question of law having arises out of the impugned order to attract the provisions o 5.136 of the Income Tax Ordnance, 1979 appeal was dismissed by the High Court. JUDGMENT MIAN SHAKIRULLAH JAN, J.---The assessee, an individual, deriving income from salary being an employee in the Forest Department, instead of filing the Return on 31-8-1994 filed the same on 17-5-1995 after issuance of notice under section 56 of the Ordinance. He then was issued notice under section 116 of the Ordinance and penalty of Rs.30,000 was imposed upon him for the delay in filing of Return. On appeal before the Commissioner Income-tax (Appeals) the penalty was reduced from Rs.30,000 to Rs.2,100 by holding that the delay was not intentional and also with a reference to precedent cases. The appeal fled by the ITO Salaries Circle was dismissed by the Income-tax Appellate Tribunal and hence the present appeal on the following question of law: "(a) Whether on the facts and in the circumstances of the case the learned Income-tax Appellate Tribunal was justified to uphold the order, of Commissioner of Income-tax (Appeals) whereas the provisions of the imposition of penalty contained in section 108 were made mandatory with effect from the Finance Act,…

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