Law: Income Tax Ordinance, 1979

Section: 108(b),116,142,139,141,108

Law: Income Tax Rules, 1982

Section: 53,61,61(a)

Reference to High Court -- Penalty -- Non-compliance with rule 61of Income Tax Rules -- Failure to afford opportunity of hearing -- Deletion of penalty by C.I.T. (A) -- Upholding decision by Tribunal -- Validity -- Whether not affording reasonable opportunity of hearing to assessee was not being in consonance with facts of case, penalty was thus void ab initio and was deleted -- Held yes -- Whether penal provisions of section 108 would apply to cases where compliance was not made with rule 53, 61 and 61A of Income Tax Rules, 1982 -- Held yes -- Whether non mentioning of particular provision of Income Tax Ordinance, 1979 would not lose their efficacy and legal effect -- Held yes -- Imposition of penalty for non-compliance with Rule 61 of Income Tax Rules, 1982 -- Not affording reasonable opportunity of hearing to assessee -- Such penalty was void ab initio and was deleted -- Imposition of penalty for non-compliance with Rules 53 and 61 of Income Tax Rules, 1982 -- Validity -- Penal provisions of Section108 of Income Tax Ordinance, 1979 would apply to cases of such non-compliance -- Time limit prescribed through Income Tax Rules,1982 was valid legislation, even if reference to a section from Income Tax Ordinance, 1979 was not given therein -- Income Tax Rules, 1982 by mere non-mentioning of a particular provision of Income Tax Ordinance, 1979 would not lose their efficacy and legal effect -- ORDER Creative Packages (Pvt.) Ltd., Lahore; a private limited company was imposed penalties under section 108(b) of the Late Income Tax Ordinance, 1979 for non-filing of the monthly statements under section 142 ibid read with Rule 61 of the Income Tax Rules, 1982 on the prescribed pro forma for the months of July, 1998 to March, 1999. The respondent-assessee thereupon filed an appeal before the Commissioner of Income Tax/Wealth Tax (Appeals), Lahore challenging the imposition of such penalties. The imposition of the penalties was deleted by the CIT(Appeals) on the following ground that:-- (i) The learned Appellate Tribunal in its decision reported as 1999 PTD (Trib.) 1661 had declared such penalties to be un-imposable for the reason that Rules 53, 61 and 61(a) had not been…

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