| Case ID |
0255edd8-22f6-47b2-b5b3-98518ba10b47 |
| Body |
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| Case Number |
M.A. NO.283/LB/2015 In ITA No. 587/LB/2013 |
| Decision Date |
Feb 29, 2016 |
| Hearing Date |
Feb 26, 2016 |
| Decision |
The application for recalling and reconsidering the earlier order of the Appellate Tribunal was dismissed. The Tribunal held that it had no power to review its own order, as the arguments presented by the department did not demonstrate any specific legal provision that would empower the Tribunal to revisit its decision made on merits. The Tribunal emphasized that any rectification must be limited to obvious mistakes apparent from the record and should not involve detailed discussion or re-evaluation of facts. The earlier decision was maintained as the department’s grounds for review were found to lack merit. |
| Summary |
This case revolves around a miscellaneous application made by the department requesting the Appellate Tribunal Inland Revenue to recall and reconsider its prior order dated 05.05.2015 in ITA No. 587/LB/2013. The Tribunal examined the department's claims, which argued that the previous order was defective and warranted a re-evaluation. However, the Tribunal upheld its earlier decision, stating that the grounds presented did not substantiate a legal basis for review, and that any rectifications must be limited to errors that are apparent on the record without necessitating extensive discussion. The decision reinforces the principle that the Tribunal's jurisdiction for rectification is narrowly defined and must not be used as a substitute for appeal or review processes. This case highlights critical aspects of procedural law under the Income Tax Ordinance, emphasizing the importance of adhering to established legal frameworks in tax-related disputes. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
CIR, ZonEV, RTO, Lahore,
M/s. Hafeez Inds, Lahore
|
| Judges |
CH. SHAHID IQBAL DHILLON, JUDICIAL MEMBER,
SHERAZ MIRZA, ACCOUNTANT MEMBER
|
| Lawyers |
Khawaja Riaz Hussain, Advocate,
Mr. Shafique-ur-Rehman Siddiqui, DR
|
| Petitioners |
CIR, ZonEV, RTO, Lahore
|
| Respondents |
M/s. Hafeez Inds, Lahore
|
| Citations |
2016 SLD 215
|
| Other Citations |
82 ITR 50,
97 Tax 2001,
1992 SCMR 687,
2013 PTD 508
|
| Laws Involved |
Income Tax Ordinance, 2001
|
| Sections |
221
|