Income-tax Appellate Tribunal Pakistan
2004
THLN 237
2004 PTD 1517 | (2004) 89 TAX 499
Laws Cited
Sections

VS

Petitioner(s) by:
Respondent(s) by:
Present: KHAWAJA FAROOQ SAEED, JUDICIAL MEMBER AND RAJA SIKANDAR KHAN, ACCOUNTANT MEMBER
JUDGEMENT

Wealth Tax Act (XV of 1963)----S. 2 (5)(ii)---Expression "body of individuals"---Explanation---Body of individuals did not include a Provincial Government a body created through a Statute by the Provincial Government or other such Government and semi-Government department.PLD 1965 SC 201; Daccan Wine v. CIT (1977) 106 ITR 111; (1979) 120 ITAR 564; (1983) 48 Tax 100 (H.C. Ind); (1997) 224 ITR 635 and (1979) 120 ITR 564 Page 569 (P & H) rel.(b) Wealth Tax Act (XV of 1963)-------S. 23(2)---Limitation against order when not maintainable in the eye of law---Order of Assessing Officer being not maintainable on the face of it, there was no question of any limitation against such order.(c) Wealth Tax Act (XV of 1963)-------S. 24(3)---Appeal to Appellate Tribunal---Limitation---Condonation of delay---Issue in case must, as far as possible, be decided on merits ignoring the technical flaws and delay in filing various petitions should be condoned dispassionately.(d) Wealth Tax Act (XV of 1963...

2004 THLN 237
Income-tax Appellate Tribunal Pakistan
(2004 PTD 1517 | (2004) 89 TAX 499)

PRESENT:
KHAWAJA FAROOQ SAEED, JUDICIAL MEMBER AND RAJA SIKANDAR KHAN, ACCOUNTANT MEMBER

Disclaimer / Note: We have reproduced the judgment for facilitation of readers; however, the readers must study the original or certified copy of the above said judgment before referring it in any Court of Law. The judgment as reproduced above is a reported judgment available in law magazines and journals namely: 2004 PTD 1517 | (2004) 89 TAX 499