| Citation(s) |
|---|
| 2007 SLG 1684 2007 SLD 1684 2007 PTR 18 |
Income Tax Appellate Tribunal
I.T.A. Nos. 283/IB/06, 174/IB/2006, 180/IB/2006, 189/IB/2006, 190/IB/2006, 205/IB/2006, 215/IB/2006 to 220/IB/2006, ...................................261/IB/2006. Decided on: 2-07-2006, hearing DATE : 27-05-2006.
SYED AQEEL ZAFAR UL HASSAN, ACCOUNTANT MEMBER
Present at hearing. Saeed Ulah Khan, D.R. for Appellant in all cases. Hafiz M. Idrees, Advocate, (in ITA Nos. 283/IB/06,
I.T.A. Nos. 283/IB/06, 174/IB/2006, 180/IB/2006, 189/IB/2006, 190/IB/2006, 205/IB/2006, 215/IB/2006 to 220/IB/2006, ...................................261/IB/2006. Decided on: 2-07-2006, hearing DATE : 27-05-2006.
SYED AQEEL ZAFAR UL HASSAN, ACCOUNTANT MEMBER
Present at hearing. Saeed Ulah Khan, D.R. for Appellant in all cases. Hafiz M. Idrees, Advocate, (in ITA Nos. 283/IB/06,
Deprecated: preg_match(): Passing null to parameter #2 ($subject) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 411
Deprecated: htmlspecialchars(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 435
Law: Income Tax Ordinance, 1979
Section: 55,56,57,59A,61,62,63,64,85
In this elaborate judgement, the learned Tribunal has held that making of an order does not mean communication of the order and that assessment is a judicial act while service of that assessment order is a ministerial or procedural act. Any delay in service would not annul the assessment order. FACTS/HELD 1. The Department which is the petitioner has taken the plea against annulment of assessment orders by holding that limitation provided u/s 64 of the Repealed Income Tax Ordinance, 1979 includes service up to the said 30th June. In this regard reliance is placed on reported as (2005) 91 Tax 322 (Trib.) and 2005 PTD 960. 2. The contention of department which has been reiterated before us is that the limitation provided u/s 64 is for making an assessment, which means and includes issuance of a notice, concluding of the proceedings as well as finalization of the order in terms its registration in the DCR (demand ad collection register). Service of the order in the opinion of the D.R. is not included in the language provided therein. ORDER KHAWAJA FAROOQ SAEED, CHAIRPERSON. The Petitioner in all the cases is the department and the grounds which are mostly common are against annulment of the assessment orders by holding that limitation provided u/s 64 of the Repealed Income Tax Ordinance, 1979 includes service upto the said 30th June. In this regard the reliance is on the judgment reported as (2005) 91 Tax 322 (Trib.) and 2005 PTD 960. The contention of department which has been reiterated before us is that the limitation provided u/s 64 is for making an assessment, which means and includes issuance of a notice, concluding of the proceedings as well as finalization of the order in terms its registration in the DCR (demand ad collection register). Service of the order in the opinion of the D.R. is not included in the language provided therein. The departmental contention remained that making of an order does not mean communication of the order. Referring Section 64 of the Income Tax Ordinance, 1979 (now repealed) he said that it provides for the limitation of making an assessment while service of the same is provided u/s 85 of the said Ordinance. 2. The D.R. read…
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