Law: Income Tax Ordinance, 1979

Section: 108.139

Law: Income Tax Rules, 1982

Section: 53

[Income Tax Ordinance (XXXI of 1979)]....Sections 108 & 139 [as amended by Finance Act (I of 1995)]...Income Tax Rules, 1982, R.53 [as amended by S.R.O. 1050(I)/98, dated 13-10-1998]...Filing of monthly statement of deduction of income tax from salary under S.139 of Income Tax Ordinance, 1979...Scope stated. (1998) PTD (Trib.) 3507 ref. ORDER MUHAMMAD MUNIR PERACHA, J.---Vide order, dated 7-9-1998, Tax Recovery Officer imposed penalty on the assessee under section 108 of the Income Tax Ordinance, 1979 for non-submission of statement under section 139 of the Income Tax Ordinance, 1979 for the month of July, 1996 to April, 1997. Penalty was also imposed for non-submission of statement under section 142 of the Income Tax Ordinance, 1979 for the period of July, 1996 to April, 1997. The assessee challenged the said order of the Tax Recovery Officer through an appeal filed before the Commissioner of Income Tax (Appeals). The learned Commissioner of Income Tax (Appeals) vide order, dated 7-1-1999 came to the conclusion that the Tax Recovery Officer has no jurisdiction to pass order under section 108 of the Ordinance. The Department approached Income Tax Appellate Tribunal through an appeal. In paragraph 8 of the order passed by the Tribunal, the Tribunal recorded a finding that the Tax Recovery Officer had the power to impose penalty. However, in paragraph 9 of the judgment, it was found by the Tribunal:-- It has already been held by this Tribunal in the case reported as (1998 PTD (Trib.) 3507 that there was no requirement in the relevant assessment year of any section enumerated in section 108(b) to file a statement required under rule 53 of the Income Tax Rules, 1982. 2. The order of the Commissioner (Appeals) was upheld to the extent of penalty imposed by the Tax Recovery Officer for non-submission of statement under section 139 of the Income Tax Ordinance, 1979. So far as the penalty for non-submission of statement under section 142 of the Income Tax Ordinance, 1979 was concerned, the matter was remanded to the Tax Recovery Officer. The Commissioner of Income Tax filed an application to the Tribunal for referring the following three questions of law to the…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492