| Case ID |
035ab0c9-0c19-4dc9-a7ad-f017d0f91cfe |
| Body |
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| Case Number |
STA NO. 24/LB/2024 |
| Decision Date |
Jan 08, 2024 |
| Hearing Date |
Jan 05, 2024 |
| Decision |
The Appellate Tribunal Inland Revenue, Lahore, delivered its order on January 8, 2024, following a hearing on January 5, 2024. The case involved M/s. Rie Metals as the appellant against The CIR, LTO, Lahore. The tribunal, presided over by CH. MUHAMMAD TARIQUE, examined the submissions and evidence presented by both parties, focusing on the interpretation and application of Section 24A of the General Clauses Act, 1897. The decision emphasized the importance of adhering to statutory requirements and the implications of non-compliance. The detailed analysis of the law and its application to the facts of the case led to the tribunal's conclusion, which was documented in the order issued. |
| Summary |
This case revolves around the Appellate Tribunal Inland Revenue's ruling concerning M/s. Rie Metals and The CIR, LTO, Lahore. The tribunal focused on the General Clauses Act, 1897, particularly Section 24A, which addresses procedural aspects relevant to the case. The tribunal's deliberations highlighted key legal principles and the necessity for compliance with statutory provisions. The decision is significant for tax law practitioners as it clarifies the interpretation of the law in relation to the facts presented. By examining the roles of the parties involved and the legal framework, the tribunal provided insights that are crucial for future cases in similar contexts. This ruling serves as a reference point for understanding the application of the General Clauses Act, reinforcing the need for adherence to due process in tax-related matters. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
M/s. Rie Metals,
The CIR, LTO
|
| Judges |
CH. MUHAMMAD TARIQUE
|
| Lawyers |
Rana Usman Ghani,
Ms. Mahrukh Imtiaz
|
| Petitioners |
M/s. Rie Metals
|
| Respondents |
The CIR, LTO
|
| Citations |
2024 SLD 3457
|
| Other Citations |
Not available
|
| Laws Involved |
General Clauses Act, 1897
|
| Sections |
24A
|