Law: Income Tax Ordinance, 1979

Section: 50,51,52,108(b),139,141,142,143(143A),(1 43B),144

(a) Income Tax Ordinance (XXXI of 1979)-----Ss.108 (b) & 139---Penalty for failure to furnish return of total income and certain statements---Penalty imposed for violation of the provision of S.139 of the Income Tax Ordinance, 1979 i.e. non-filing of statements in respect of deduction of tax from salaries was deleted by the First Appellate Authority on the ground that jurisdiction in such matters rested with salary circle, where statements were duly filed ---Validity---Contention that penalty was rightly imposed after providing sufficient opportunity to assessee did not attack the reason given by the First Appellate Authority for deleting the penalty levied for violation of S.139 of the Income Tax Ordinance, 1979---Department had not disputed that such statements had been filed with the salary circle---No interference was made by the Appellate Tribunal. (b) Income Tax Ordinance (XXXI of 1979)--- ----Ss. 108(b), 50, 52 & 139---Penalty for failure to furnish return of total income and certain statements---Provision in law for penalties can only be meant as deterrent against tax evasion and to enforce compliance and not for Revenue generation---Principles. (c) Income Tax Ordinance (XXXI of 1979)--- -- -S. 108(b), 141 & 142---Penalty for failure to furnish. return of total income and certain statements---Penalties were levied by the Assessing Officer by imposing initial penalty of Rs.2,000 in each of the month under S.139 as well as under S.142 of the Income Tax Ordinance, 1979---Validity---Provision for the levy of penalty of "an amount equal to Rs.2,000 and a further sum equal to Rs.200 for every day during which the default continues" required careful examination---Action for levy of initial penalty and further penalties by a single order was not proper---Initial penalty should have been levied after completing the other formalities of law and if assessee still did not file the required statement, then Assessing Officer should have levied the additional penalties per day after providing further opportunity to the assessee---Initial penalty of Rs.2,000 was fixed for default under Ss.141 & 142 of the Income Tax Ordinance, 1979---Penalties were…

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