Law: Income Tax Ordinance, 1979

Section: 108,143B

Law: General Clauses Act, 1897

Section: 27

Income Tax Ordinance (XXXI of 1979)----Ss. 62, 108 & 143-B---General Clauses Act (X of 1897), S.27---Filing of income-tax return through post---Postal receipts a proof of filing the return in stipulated time ---Assessee dispatched its return under S.143-B of the Income Tax Ordinance, 1979, through post-Authorities initiated assessment under S.62 of the Income Tax Ordinance, 1979, and imposed penalty under S.108 of the Income Tax Ordinance, 1979---In proof of filing of the return in due time, the assessee produced postal receipts but the Assessing Officer instead of relying upon the same made a query from the staff regarding receipt of the statement of the assessee and initiated the proceedings against the assessee---Validity---Neither the Revenue Authorities nor the Tribunal ever disputed that the Postal Authorities did not indicate the receipt of a registered letter by them---Instead the Revenue Authorities attempted to discard the receipt on the basis which were totally irrelevant to the facts--­Where the postal receipt was issued on receipt of a letter addressed to the Authorities, a presumption would arise that the letter must have reached its destination in usual course of business---After discharge of the initial burden by the assessee, the Revenue Authorities could not bring home in clear terms that no statement under 5.143-B of the Income Tax Ordinance, 1979, was ever sent to the Revenue Authorities---Penalty imposed under S.108 of the Income Tax Ordinance, 1979, was cancelled---Appeal was allowed in circumstances. JUDGMENT NASEEM SIKANDAR, J.---In this further appeal the appellant is a private limited company and at the relevant time derived-income from import and supplies. For the assessment year 1995-96 it was required to file a statement under section 143-B of the Income Tax Ordinance, 1979 on or before 20-10-1995. On the alleged failure of the assessee to file that assessment the Assessing Officer proceeded to frame a regular assessment under section 62 of the Income Tax Ordinance, 1979 on 18-12-1996. Thereafter, by snaking resort to penalty provision as contained in section 108 of the Ordinance he proceeded to impose a penalty of Rs.84,800 at…

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