Law: Income Tax Ordinance, 1979

Section: 52A,50(4),86

(a) Income-tax----Appeal---Use of old form of appeal instead of new form---Effect---In appeal substantial legal requirements and procedural formalities had duly been complied with, only form of a appeal inadvertently used by the appellant for the reason of non-availability of the new forms, would not vitiate the legal appellate proceedings, otherwise competent in law, to the extent of denying appellant his right of appeal. (b) Income-tax--- ---Appeal---Procedural compliance---Extreme view towards procedural compliance to the extent of denying the right of appeal cannot be endorsed. 2002 PTD 541 and PLD 175 SC 678 rel. (c) Income-tax--- ----Rules of procedure are meant to advance the cause of administration of justice rather than to thwart it---Technicalities should never undermine the advancement of purpose for which law establishes quasi-judicial forums. PLD 175 SC .678 rel. (d) Income Tax Ordinance (XXXI of 1979)--- ---Ss. 52A & 50(4)---Liability of person failing to deduct or pay tax---Re-imbursement of amount---Taxation of---Validity---Payment made by the payer had been qualified to the extent of covering the payments on account of supply of goods or for services rendered to or the execution of a contract only---Re-imbursement of the amount by the payer to the recipient could not be parturitioned as payment envisioned in S.50(4) of the Income Tax Ordinance, 1979---Once it was established that the amount received by the assessee was not on account of supply of goods, or for services rendered or the execution of contract, the provisions of S.52A read with S.50(4) of the Income Tax Ordinance, 1979 could not be trotted out---Orders passed under S.52A of the Income Tax Ordinance, 1979 were erroneous in facts and law, the same were vacated/cancelled by the Appellate Tribunal. (e) Income-tax-- ---Income tax proceedings---Principles of natural justice---Appli­cability---proceedings are quasi-judicial in nature and principles of natural justice are attracted, particularly relating to opportunity of being heard etc. (f) Interpretation of statutes--- ---Fraus Legis---Departmental action---Analogy derived from latest legal principle `Fraus Legis' developed by Court…

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