| Citation(s) |
|---|
| 2009 SLG 24 2009 SLD 24 2009 PTD 1187 (2009) 99 TAX 405 |
Appellate Tribunal Inland Revenue
I.T.As. Nos.591/KB, 592/KB, 593/IB of 2005 and 326/KB & 69/KB of 2004, decision dated: 13-08-2008
, JAVED IQBAL, JAWAID MASOOD TAHIR BHATTI, JUDICIAL MEMBERS AND SHAHID AZAM KHAN, ACCOUNTANT MEMBER
Gohar Ali, D.R. for Appellant (in I.T.As. Nos.591/KB to 593/KB of 2005 and 326/KB of 2004) Sheikh Jalal-ud-Din, FCA and Mr. Saif-ud-Din Adeeb for
Respondents (in I.T.As. Nos.591/KB to 593/KB of 2005 and 326/KB of 2004) Sheikh Jalal-ud-Din, FCA and Mr. S
I.T.As. Nos.591/KB, 592/KB, 593/IB of 2005 and 326/KB & 69/KB of 2004, decision dated: 13-08-2008
, JAVED IQBAL, JAWAID MASOOD TAHIR BHATTI, JUDICIAL MEMBERS AND SHAHID AZAM KHAN, ACCOUNTANT MEMBER
Gohar Ali, D.R. for Appellant (in I.T.As. Nos.591/KB to 593/KB of 2005 and 326/KB of 2004) Sheikh Jalal-ud-Din, FCA and Mr. Saif-ud-Din Adeeb for
Respondents (in I.T.As. Nos.591/KB to 593/KB of 2005 and 326/KB of 2004) Sheikh Jalal-ud-Din, FCA and Mr. S
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Law: Income Tax Ordinance, 1979
Section: 107AA,8000,80D-80cc
Law: Income Tax Ordinance, 2001
Section: 169
(a) Income Tax Ordinance (XXXI of 1979)---S.80-D---Income Tax Ordinance (XLIX of 2001), S.169--Minimum tax on income of certain persons---Charging provisions---Provision of law has to be construed strictly, and tax can only be levied if it has unequivocally been levied under the charging section and there is no question that S. 80D of the Income Tax Ordinance, 1979 and S.169 of the Income Tax Ordinance, 2001 are charging sections. (b) Income Tax Ordinance (XXXI of 1979)--- ---Ss.107AA, 8000 & 80D---Income Tax Ordinance (XLIX of 2001), S.113---Tax credit for investment---Tax credit under S. 107AA of the Income Tax Ordinance, 1979 was allowable and adjustable against the tax demand of Ss. 80D & 80CC of the Income Tax Ordinance, 1979 and S.113 of the Income Tax Ordinance, 2001. I.T.A. No.249/IB of 2004; I.T.A. No.250/IB of 2004; I.T.A. No.521/IB of 2005 and I.T.A. No. 522/IB of 2005 rel. (c) Income Tax Ordinance (XXXI of 1979)--- ---Ss. 107AA, 80CC & 80D---income Tax Ordinance (XLIX of 2001), S.113 & 169(2)(d)---Tax credit for investment --Assessment years 2001-2002, 2002-2003 and tax year, 2003---Tax credit under S.107AA of the Income Tax Ordinance, 1979 was not only available to Ss.80D & 80CC of the Income Tax Ordinance, 1979, but likewise available against tax under S.113 of the Income Tax Ordinance, 2001, as S.169(2)(d) of the Income Tax Ordinance, 2001 did not prohibit adjustment of tax credit, allowed under the Income Tax Ordinance, 1979---Department was directed to give credit for assessment years 2001-2002, 2002-2003 against the demand of tax under Ss.80D, 80CC of the Income Tax Ordinance, 1979 while for tax year, 2003 under S.113 of the Income Tax Ordinance, 2001. I.T.A. No.249/IB of 2004; I.T.A. No.250/IB of 2004; I.T.A. No.521/IB of 2005 and I.T.A. No. 522/IB of 2005 rel. 1999 PTD (Trib.) 811; PLD 1997 SC 582 = 1997 PTD 1555 (Para 54); I.T.A. No.250/IB of 2004; 66 Tax 132; CIT v. Abdul Majeed 81 Tax 317= 2000 PTD 359; 2004 PTD 2352; CIT v. M. Iqbal Saigol PLD 1976 Lah. 547 = 1976 PTD 11; Pakistan Medical Stores's 15 Tax 157 = 1967 PTD 339; Pakistan Electric Fittings Manufacturing Co. Limited's case 2000 PTD 2407; 2005 PTD (Trib.)…
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