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The COMMISSIONER INLAND REVENUE, LAHORE vs TASNEEM AKHTAR Ss — 2023 PTD 312 LAHORE-HIGH-COURT-LAHORE

Case information

Citation
2023 PTD 312 LAHORE-HIGH-COURT-LAHORE
Court
Lahore High Court
Year
2023
Reporter
PTD
Parties
The COMMISSIONER INLAND REVENUE, LAHORE vs TASNEEM AKHTAR Ss
Subject matter
Tax & Customs
Provisions referred to
S. 111; Income Tax Ordinance

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

The COMMISSIONER INLAND REVENUE, LAHORE VS TASNEEM AKHTAR Ss.111, 122(5a) & 133---Constitution of Pakistan, Fourth Schedule, Entry No.50---agriculture income---Late payment---Penalty, imposing of---Principle---authorities sought recovery of tax under S.111 of Income Tax Ordinance, 2001---Income Tax appellate Tribunal vacated order passed by authorities as the taxpayer had paid agriculture tax---Plea raised by authorities was that as agriculture tax was paid beyond specified date, therefore, penalty was to be imposed on taxpayer---Validity---amount declared as agriculture income, though not taxable under Income Tax Ordinance, 2001, would be credited in books of account of taxpayer, therefore it fell in the category (a) under S.111 of Income Tax Ordinance, 2001---Taxpayers claim of agriculture income would fail if on explanation sought, proof for payment of provincial agriculture income tax was not produced and amount so credited in books of accounts was to be taxed under Income Tax Ordinance, 2001, as income from other sources and not as agriculture income---agriculture income could not be taxed under Income Tax Ordinance, 2001, as the same was beyond competence of Federation under Entry No. 50 of Fourth Schedule to the Constitution---Matter during proceedings could not be taken to be past and closed transaction, if agricultural income tax was paid during appeal before appellate Tribunal and effect of charging provision in S. 111, Income Tax Ordinance, 2001 would be obliterated---Penalties or default surcharge for late payment of agriculture tax could only be imposed under the relevant provincial law, levying tax on agriculture income---Reference was dismissed accordingly.

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