| Case ID |
0375b8b2-f64a-486c-80e6-a8b821810b72 |
| Body |
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| Case Number |
Spl. S.T.R.A. No. 122 of 2015 |
| Decision Date |
Apr 23, 2015 |
| Hearing Date |
|
| Decision |
The High Court dismissed the reference application as it found no substantial question of law arising from the order of the Appellate Tribunal. The court noted that the new pleas raised were not previously submitted to the lower forums, and the Appellate Tribunal's decision did not suffer from any factual or legal error. The court emphasized that it could not exercise appellate powers and only had jurisdiction to address substantial questions of law. The decision of the Appellate Tribunal was based on a proper finding of fact regarding the limitation period, which had expired, and thus the order was declared time-barred and annulled. |
| Summary |
In the case of Spl. S.T.R.A. No. 122 of 2015, the Sindh High Court addressed issues related to the Sales Tax Act, 1990, the Customs Act, 1969, and the Income Tax Ordinance, 2001. The primary contention revolved around the limitation period for the adjudicating officer's order, which was found to be beyond the legally prescribed timeframe. The High Court ruled that it lacked the jurisdiction to entertain new pleas raised at this stage, underscoring the principle that once a limitation period has expired, the taxpayer has a vested right against assessment. The judgment highlights the importance of procedural compliance in tax matters and the limitations of the High Court's review powers. The implications of this decision resonate within the tax law domain, particularly concerning the enforcement of statutory deadlines and the rights of taxpayers. This case serves as a crucial reference for future tax litigation and emphasizes the necessity for timely action by tax authorities. |
| Court |
Sindh High Court
|
| Entities Involved |
Not available
|
| Judges |
AQEEL AHMED ABBASI,
HASSAN FEROZE
|
| Lawyers |
Pervaiz A. Shams Memon
|
| Petitioners |
COMMISSIONER INLAND REVENUE, Zone-II REGIONAL TAX OFFICEII
|
| Respondents |
Messrs SONY TRADERS WINE SHOP
|
| Citations |
2015 SLD 1009,
2015 PTD 2287,
(2015) 114 TAX 222
|
| Other Citations |
1988 PTD 111,
2011 PTD 2708
|
| Laws Involved |
Sales Tax Act, 1990,
Customs Act, 1969,
Income Tax Ordinance, 2001
|
| Sections |
11,
36(1),
36,
34,
33(2)(cc),
26(3),
47,
196,
133
|