| Citation(s) |
|---|
| 2005 SLG 125 2005 SLD 125 2005 PTD 2171 |
Income Tax Appellate Tribunal
W.T.As. Nos. 79/LB to 85/LB and 92/LB to 96/LB of 2004, decision dated: 26-05-2005, hearing DATE : 25-05-2005
ZAFAR ALI THAHEEM, JUDICIAL MEMBER AND MAZHAR FAROOQ SHIRAZI, ACCOUNTANT MEMBER
Muhammad Shahid Abbas for Appellant (in W.T.As. Nos.79/LB to 85/LB of 2004). Sheraz Mirza, D.R. for
Respondent (in W.T.As. Nos.79/LB to 85/LB of 2004). Sheraz Mirza, D.R. for Appellant (in W.T.As. Nos.92/LB to 96/LB of 2004). Muhammad Shahid Abbas for
W.T.As. Nos. 79/LB to 85/LB and 92/LB to 96/LB of 2004, decision dated: 26-05-2005, hearing DATE : 25-05-2005
ZAFAR ALI THAHEEM, JUDICIAL MEMBER AND MAZHAR FAROOQ SHIRAZI, ACCOUNTANT MEMBER
Muhammad Shahid Abbas for Appellant (in W.T.As. Nos.79/LB to 85/LB of 2004). Sheraz Mirza, D.R. for
Respondent (in W.T.As. Nos.79/LB to 85/LB of 2004). Sheraz Mirza, D.R. for Appellant (in W.T.As. Nos.92/LB to 96/LB of 2004). Muhammad Shahid Abbas for
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Law: Income Tax Ordinance, 1979
Section: 56
Law: Wealth Tax Act, (XV of 1963)
Section: 2,2(10),16,16(3),17
Wealth Tax Act (XV of 1963)---Ss. 2(10) & 16(3)/17---Income Tax Ordinance (XXXI of 1979), S.56---Wealth Tax assessment and Income Tax assessment---Jurisdiction of Taxation Officer---Wealth tax assessments and income tax assessments were governed separately under Wealth Tax Act, 1963 and Income Tax Ordinance, 1979---Wealth tax assessments could not be taken up or finalized by Taxation Officer. 1999 PTD (Trib.) 4026 and 1997 PTD 821 ref. ORDER These are ten cross-appeals for the assessment years 1996-97 to 2000-2001, five by the Department and the other five by the assessee appellant, against orders of the learned CIT/WT (Appeals-Zone) Gujranwala, dated 21-10-2003 while the assessee-appellant has also filed two separate appeals for the assessment years 1994-95 and 1995-96 against the combined order of the learned CIT(Appeals-Zone), Gujranwala recorded on 21-10-2003. The main grounds of appeals as raise by the assessee-appellant against the orders passed by the Authorities supra are common one in all the years under appeal which are summarized as under:-- Assessee's Grounds of Appeals for Assessment years 1994-95 to 2000-2001. "That the assessments made by the WTO on the basis of combined notices issued under section 17 and confirmed by the CIT(A) is legally not sustainable in the eyes of law. That, the value of residential house adopted and reduced by the CIT(A) is also not in accordance with the provisions of law and rules. That the PIU rate taken at 72 are against the specification considering the nature and location of land. The CIT(A) has also failed to consider this ground and evidence furnished at the material time of hearing." The assessee-appellant has also filed additional ground of appeal for the years mentioned supra which is elaborated as under:- "That the Taxation Officer has erred in law to pass Wealth Tax Assessment order under sections 16(3)/17 of the W. T. Act, 1963 is illegal, whereas the Taxation Officer is not covered under clause 10 of section 2 of the Wealth. Tax Act, 1963". On the other hand, the Revenue had raised the following common issues in respect of assessment years 1996-97 to 2000-2001:--- "That the learned CIT(A) was not…
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