Law: Income Tax Act, 1922

Section: 46(1),5(2),5(7A)

Income-tax Act, 1922 -- Sections 5(2), 5(7A) Explanation (as amended by Finance Act, 1964) -- Jurisdiction -- Transfer of case -- Explanation to sub-section (7A) amended in 1964 regularising person wise transfer of case before the said amendment -- Whether valid in law -- Held yes -- Statutes -- Retrospective operation -- Legislature, whether has inherent right to make retroactive legislation -- Held yes -- Article 2 of Constitution of Pakistan, 1962 -- Whether creates a bar to such legislation -- Held no -- Corresponding Sections: Income-tax Ordinance, 1979 -- Section 4(1), 5(1), 5(1)(b) -- ORDER The order was passed by K. SALAHUDDIN, Accountant Member. ---This departmental appeal is directed against the order of the Appellate Assistant Commissioner, dated 23rd January, 1965 and arises out of the imposition of penalty on the respondent under Section 46(1) in respect of the charge year 1962-63. 2. The facts of the case briefly narrated are these. The respondent, hereinafter referred to as the assessee, was required to pay the demand of tax amounting Rs. 10,562 relating to the charge year 1962-63 by 15th January, 1963. The time for payment was at the instance of the assessee extended by the Income-tax Officer upto 10th February, 1963j still the assessee did not pay the tax by that date whereupon the Income-tax Officer imposed upon him a penalty of Rs. 486 under Section 46(1) for default of payment. Against the order of the Income-tax Officer an appeal was preferred to the Appellate Assistant Commissioner and legality of the order imposing penalty was challenged on the ground that the Income-tax Officer had no jurisdiction over the case and as such the penalty could not be imposed. The Appellate Assistant Commissioner noted that jurisdiction over the case of this assessee was assigned by the Central Board of Revenue to the Commissioner of Income-tax (Investigation), by order dated 13th April, 1962. The transfer was contended to be illegal inasmuch as Section 5(2) of the Income-tax Act did not before its amendment in July, 1963 contemplate person wise transfer. Relying on the decision of the Dacca High Court in the case of Sheikh Naseem Anwar v. Commissioner of…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492