Law: Income Tax Ordinance, 1979

Section: 116,116(b),108,108(b),50,50(4),142,155

(a) Income Tax Ordinance (XXXI of 1979)----S. 116(b)--Imposition of penalty after notice of hearing, etc.---Non-compliance of notice---Conclusion---Perpetual non-compliance at the end of assessee led the Assessing Officer to draw the conclusion that the default was wilful and committed without reasonable cause. (b) Income Tax Ordinance (XXXI of 1979)--- ----S. 108---Penalty---Excessive and harsh---Penalty in circumstances, calculated in accordance with the provisions of S.108 of the Income Tax Ordinance, 1979 was pot adjudged to be excessive and harsh. (c) Income Tax Ordinance (XXXI of 1979)--- ----S.108---Penalty---Mens tea---Department had not to establish mens tea on the part of assessee since in a fiscal law, failure to furnish the prescribed statement, without reasonable cause, attracts penalty .and the Assessing Officer was duty-bound to impose upon the defaulter the penalty under S.108(b) of the Income Tax Ordinance, 1979---No discretion available with the Assessing Officer if the failure to furnish such statement, without reasonable cause, was proved after giving a reasonable opportunity of being heard to the person failing to furnish such statement as word "may" appearing in S.108 of the Ordinance was substituted by the word "shall" through -Finance Act, 1994 leaving no discretion with the Assessing Officer. (d) Income Tax Ordinance (XXXI of 1979)--- ----S. 116(b)---Imposition of penalty after notice of hearing etc.---Non-filing of statements---Assessee was provided repeated opportunities and its persistent non-compliance with notices/letters issued by the Assessing Officer gave strong support to the fact that the assessee had failed to furnish the required statements, without reasonable cause, and had no explanation to offer when provided opportunities of being heard under S.116(b) of the Income Tax Ordinance, 1979. (e) Income Tax Ordinance (XXXI of 1979)-- ----Ss. 108(b), 142 & 50(4)---Penalty was imposed for non-furnishing monthly statements of tax deduction under S.50(4) of the Income Tax Ordinance, 1979 after giving a reasonable opportunity of being heard--­Validity---Nothing was available on record to suggest that the penalty was imposed…

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