| Case ID |
007d56b9-dcaa-4be9-a308-4f5f5194c288 |
| Body |
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| Case Number |
S.T.As. Nos. 883/LB to 886/LB of 2012 |
| Decision Date |
Jan 09, 2013 |
| Hearing Date |
Dec 19, 2012 |
| Decision |
In the case at hand, the Appellate Tribunal Inland Revenue has overturned previous orders of the Commissioner Inland Revenue. The tribunal found that the orders-in-original were issued beyond the scope of the show-cause notices and exceeded the pecuniary jurisdiction of the assessing officer. The tribunal emphasized that the taxpayer's rights were violated as the orders were based on facts not presented in the show-cause notices. Furthermore, the tribunal noted that the input tax credits claimed by the taxpayer were unjustly disallowed. The decision highlighted the importance of adhering to procedural fairness and jurisdictional limits in tax assessments. Therefore, the tribunal allowed the appeals filed by the taxpayer, setting aside the earlier decisions and reinstating the taxpayer's claims for input tax credits. |
| Summary |
The case revolves around the Central Power Generation Company Limited's appeals against the orders-in-original passed by the Deputy Commissioner Inland Revenue. The taxpayer contended that the disallowance of input tax credits and the imposition of sales tax were without proper jurisdiction and not based on the facts presented in the show-cause notices. The tribunal found merit in the taxpayer's arguments, noting that the orders violated procedural fairness and exceeded the authority of the assessing officer. The tribunal's ruling reinstated the taxpayer's claims and emphasized the need for compliance with legal and procedural standards in tax assessments. This case underscores the critical importance of adhering to the law, ensuring fair treatment for taxpayers, and maintaining the integrity of the tax system in Pakistan. It also reflects the ongoing challenges faced by businesses in navigating complex tax regulations and the need for clarity and consistency in tax administration. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
COMMISSIONER INLAND REVENUE,
CENTRAL POWER GENERATION COMPANY LIMITED
|
| Judges |
JAWAID MASOOD TAHIR BHATTI,
SOHAIL AFZAL
|
| Lawyers |
Not available
|
| Petitioners |
CENTRAL POWER GENERATION COMPANY LIMITED GUUDU, DISTRICT KASHMORE
|
| Respondents |
COMMISSIONER INLAND REVENUE Zone-I, RTO, LAHORE
|
| Citations |
2013 SLD 1163,
2013 PTD 1001
|
| Other Citations |
1987 SCMR 1840,
2010 PTD 451,
2011 PTD 1883,
2011 PTD 2538,
2012 PTD (Trib.) 105,
S.T.A. No 849/LB/2011 dated 9-4-2012,
S.T.A. No. 530/LB of 2011,
S.T.A. No. 578/LB/2011,
2011 PTD 467,
2011 PTD (Trib.) 1943,
S.T.A. No 42/LB/2011 dated 4-5-2012,
S.T.A. No 55/LB/2012 dated 6-4-2012,
S.T.A. No 823/LB of 2011 dated 8-6-2012,
2009 PTD (Trib.) 1069,
2010 PTD (Trib.) 1174
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
7,
33(13),
36,
36(2),
73
|