| Citation(s) |
|---|
| 2004 SLG 112 2004 SLD 112 2004 PTD 106 |
Appellate Tribunal Inland Revenue
I.T.As. Nos. 1194(IB), 1195(IB), 1189(B), 1190(IB) of 2000-2001, decision dated: 24-01-2003 hearing DATE : 24-02-2003
SYED MASOOD-UL-HASSAN SHAH, JUDICIAL MEMBER AND MAHMOOD AHMAD MALIK, ACCOUNTANT MEMBER
Abdul Jalil, D.R. for Appellant (in I.T.As. Nos.1194/IB and 1195/IB of 2000-2001). Naik Muhammad Malik for
Respondent (in I. T. As. Nos. 1194/IB and 1195/113 of 2000-2001.). Naik Muhammad Malik for Appellant (in I.T.As. Nos.1189/IB and 1190/IB of 2000-200
I.T.As. Nos. 1194(IB), 1195(IB), 1189(B), 1190(IB) of 2000-2001, decision dated: 24-01-2003 hearing DATE : 24-02-2003
SYED MASOOD-UL-HASSAN SHAH, JUDICIAL MEMBER AND MAHMOOD AHMAD MALIK, ACCOUNTANT MEMBER
Abdul Jalil, D.R. for Appellant (in I.T.As. Nos.1194/IB and 1195/IB of 2000-2001). Naik Muhammad Malik for
Respondent (in I. T. As. Nos. 1194/IB and 1195/113 of 2000-2001.). Naik Muhammad Malik for Appellant (in I.T.As. Nos.1189/IB and 1190/IB of 2000-200
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Law: Income Tax Ordinance, 1979
Section: 154,65,56,13(1)(aa)
Law: Civil Procedure Code (V of 1908)
Section: R.15
(a) Income Tax Ordinance (XXXI of 1979)------Ss. 154, 65, 56 & 13(1)(aa)---Civil Procedure Code (V of 1908), O.V, R.15---Service of notice---Additional assessment---Notices were served on the father of one of the Members of Association of Persons without making efforts for service of such notice on the assessee---Finalization of assessment---First Appellate Authority set aside the assessment rather -than annulling the same with the direction that statutory notice should be properly served upon the assessee and fresh assessment be framed accordingly---Validity---Service could be made on a male member of assessees family where, the assessee could not be found---Copies of notices indicated that both notices were served on the father of one of the Members of the Association of Persons---Service was effected by a bailiff and there was no certificate of process server/bailiff to the effect that any effort was made to locate and find any Member of the Association of Persons before service was effected upon an adult member of the family of Association of Persons---Basic requirement laid down in S.154 of the Income Tax Ordinance, 1979 and R.15 of O. V of Civil Procedure Code, 1908 were not met while making service of notices---Notice under Ss.65 & 56 of the Income Tax Ordinance, 1979 having not been served upon any Member of Association of Persons, assessments were liable to be annulled and not set aside ---Assessees appeals were accepted and those of Department stood dismissed by the Appellate Tribunal. 1988 PTD (Trib.) 117 and 2003 PTD (Trib.) 625 ref. 2000 PTD (Trib.) 19 and 2001 PTD 1998 rel. (b) Income Tax Ordinance (XXXI of 1979)----- ----S. 154---Service of notice---"Some efforts"---Concept---Assessing Officer was required to ensure that notices were served properly and in accordance with the provisions of law---No concept in law of making "some efforts" to serve notices existed---Proper service of notices is sine qua non. (c) Income Tax Ordinance (XXXI of 1979)----- ----Ss. 65 & 56---Additional assessment---Where no assessment had been framed, instead of issuing a notice under S.65 of the Income Tax Ordinance, 1979 the Assessing Officer could have…
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