Law: Income Tax Ordinance, 1979

Section: 2(20)(e),96(2),99,100,156(4)&136(1)

(a) Administration of justice Relief available to a person in law should not be denied on account of technicalities. (b) Taxation Tax Officer, duty of Duty of Tax Officer is to act in accordance with law and keep principle of justice in view. (c) Administration of justice Justice should not be crucified on the altar of technicalities. (d) Taxation Assessee should not be required to perform impossibilities, which in itself amounts to negation of justice. (e) Income Tax Ordinance (XXXI of 1979) S. 99(2) Refund, claim for Period of limitation provided in S.99 of the Income Tax Ordinance, 1979 Applicability Such period would be relevant, when a refund was assessed in assessment order for a particular period. (f) Income Tax Ordinance (XXXI of 1979) Ss. 2(20)(e), 96(2), 99, 100, 156(4) & 136(1) Refund of addition on repayment of loan, claim for Loan advanced to appellant by company was deemed as dividend and taxed under S.2(20)(e) of the Ordinance -Appellate Authority confirmed such addition, but Tribunal set aside assessment with direction to re examine Appellant in re assessment proceedings taken in year 1998 claimed refund on the ground that loan taken by him in, assessment year 1986 87 had been repaid during assessment year 1987 88 Assessing Officer declined such request Appellant then made written request for refund under S.96(2) of the Ordinance Assessing Officer treated such request as an application for rectification relating to assessment order for assessment year 1987 88, and found same hit by limitation envisaged under S.156 of the Ordinance Tribunal upheld rejection of application Validity Refund to appellant became available because of finalization of assessment for assessment year 1986 87 through order, dated 31 3 1998 Present case was not of rectification as assessment for assessment year 1987 88 was completed on the basis of facts and circumstances prevailing on 30 4 1988 Question of rectification did not arise as !here was no mistake apparent on record Present claim for refund was not governed by provisions contained in Ss.99 & 156 of the Income Tax Ordinance, 1979, thus, period of limitation provided therein was not relevant -Appellant was…

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