Peshawar High Court
2010
THLN 331
2010 PTD 311
Laws Cited
Wealth Tax Act, (XV of 1963)
Sections
16

Messrs G.B. PLAZA

VS

COMMISSIONER OF INCOME TAX/WEALTH TAX

Petitioner(s) by: Abdul Rauf Rohaila
Respondent(s) by: Shahid Raza Malik
Present: TALAAT QAYYUM QURESHI, J
JUDGMENT

JUDGMENTTALAAT QAYYUM QURESHI, J.---The appellant is a Shopping Plaza with the name and style of `Messrs G.B. Plaza' situated at Jamrud Road, Peshawar. In order to assess wealth tax, the Assessing Officer initiated proceedings for assessment years 1997-98, 1998-99 and 1999-2000 but none appeared from the appellant's side, therefore, the Assessing Officer passed an ex parte order on 27-2-2001.Having come to know about the passing of the said ex parte order, the appellant filed appeal before the Commissioner, Income-Tax/Wealth Tax Appeal Zone-II, Peshawar but the same was partially allowed vide judgment, dated, 12-7-2001.Still dissatisfied with the above judgment/order, `Messrs G.B. Plaza/appellant filed yet another appeal before the Income Tax Appellate Tribunal, Peshawar Bench, Peshawar, which dismissed the appeal and confirmed the order of the Commissioner Income-Tax/Wealth Tax, Appeal Zone-II, Peshawar vide judgment/order, dated 20-6-2005. The appellant has now impugned all the judgm...