Law: Income Tax Ordinance, 1979

Section: 111,116,13(1)

(a) Income Tax Ordinance (XXXI of 1979)-----S. 111---Penalty for concealment of income etc.---Specific findings--¬Penalty proceedings could not be initiated against the party unless specific findings on the point of concealment of income or furnishing of inaccurate particulars of income with the mens rea for evading the tax were not contained in the assessment order forming basis for initiating penalty proceedings. (b) Income Tax Ordinance (XXXI of 1979)--- ----S. 111---Penalty for concealment of income etc.---Burden of proof--¬"Assessment proceedings" and "penalty proceedings" ---Distinction--¬Assessment proceedings and penalty proceedings stand on two different footings; in former situation onus lies on the assessees shoulders to prove that income returned by him was his true income while in latter situation burden squarely shifts on the department to establish that the assessee had concealed his income because penalty proceedings are criminal in its nature and the standard of proof which is required in a criminal case is also required to sustain the order imposing penalty. (c) Income Tax Ordinance (XXXI of 1979)--- ----S. 111---Penalty for concealment of income etc.---Definite finding--¬For initiating penalty a definite finding either by the Assessing Officer, or by the Appellate Authority on the point of concealment of income or furnishing of inaccurate particulars of income is sine qua non---Whenever penalty proceedings are sought to be initiated by an Assessing Officer, there should be a findings to this effect in the assessment order indicating the intention of initiating penalty proceedings. (d) Income Tax Ordinance (XXXI of 1979)--- ----Ss. 111 & 116---Penalty for concealment of income etc.---Notice issued under S.116 of the Income Tax Ordinance, 1979 should contain the alleged act of concealment of income or furnishing of inaccurate particulars of income in clear and unambiguous terms as well as the necessary particulars indicating the charge to be proved against an assessee. (e) Income Tax Ordinance (XXXI of 1979)--- ----S. 111---Penalty for concealment of income etc.---Where version of taxpayers is not accepted the penalty proceedings shall not…

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