| Case ID |
00d2dc4e-df4b-4210-916d-84013c45f30a |
| Body |
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| Case Number |
S.T.A. No. 187/IB/2012 |
| Decision Date |
Mar 28, 2013 |
| Hearing Date |
Feb 13, 2013 |
| Decision |
The appeal filed by the registered person was directed against an Order-in-Appeal dated 08.02.2012 passed by the learned Commissioner Inland Revenue (Appeals-III) Islamabad. The Tribunal found that the Commissioner did not adequately narrate the facts or discuss the relevant law in the case. Therefore, the impugned order was vacated, and the case was remanded to the learned Appeal Commissioner for a fresh decision, emphasizing the need for a detailed discussion of the issues and applicable law in the new decision. |
| Summary |
In the case concerning M/s. D. Watson Chemist, the Appellate Tribunal Inland Revenue addressed an appeal against an Order-in-Appeal from the Commissioner Inland Revenue. The dispute revolved around the claimed input adjustment of Rs.241,929/- based on purchase invoices from suppliers who failed to report sales. The Tribunal noted that the taxpayer did not respond to the show-cause notice or attend the hearing, leading to the recovery of the claimed amount, including a default surcharge and penalties. The Tribunal's decision highlighted the necessity for the Commissioner to provide a proper analysis of facts and law in their ruling, ultimately remanding the case for a fresh decision. This case emphasizes the importance of compliance with procedural requirements in tax law and the need for judicial clarity in tax assessments. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Commissioner Inland Revenue,
M/s. D. Watson Chemist
|
| Judges |
MR. MUHAMMAD, JAHANDAR, JUDICIAL MEMBER,
MR. HAROON MUHAMMAD KHAN TAREEN, ACCOUNTANT MEMBER
|
| Lawyers |
Not available
|
| Petitioners |
M/s. D. Watson Chemist
|
| Respondents |
Commissioner Inland Revenue, Audit-III, Zone-I, R.T.O., Islamabad
|
| Citations |
2013 SLD 403 = 2013 PDS 1749
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
36,
36(2),
33,
34
|