Legal Case Summary

Case Details
Case ID 081693a9-aa56-489e-a4a8-8333b19926d6
Body View case body.
Case Number ITA NO. 514/MB/2023
Decision Date Jan 02, 2024
Hearing Date Dec 01, 2023
Decision The Appellate Tribunal Inland Revenue heard the case on December 1, 2023, and delivered a decision on January 2, 2024. The case involved an appeal by Noor Bani Jhakkar against the Commissioner Inland Revenue, Multan, under the Income Tax Ordinance, 2001. The tribunal considered the arguments presented by both parties, focusing on the interpretation of Section 111(1) of the Income Tax Ordinance. The tribunal's decision aimed at ensuring compliance with tax laws while addressing the concerns raised by the appellant. The final ruling emphasized the importance of adhering to the legal frameworks established by the Income Tax Ordinance, ensuring fair taxation practices.
Summary This case revolves around the appeal filed by Noor Bani Jhakkar against the Commissioner Inland Revenue, Multan. The appellate tribunal examined the intricacies of the Income Tax Ordinance, 2001, particularly Section 111(1), which addresses various aspects of income assessment. The hearing took place on December 1, 2023, and the decision was rendered on January 2, 2024. The tribunal, led by Judicial Member Ch. Muhammad Azam, analyzed the evidence and arguments presented by both parties. The case highlights the judicial scrutiny involved in tax-related disputes and the significance of proper legal representation in such matters. The decision seeks to clarify the application of tax laws, ensuring that taxpayers are treated fairly and justly under the law. This case serves as a critical reference for future tax appeals, emphasizing the need for transparency and adherence to legal standards in income tax assessments.
Court Appellate Tribunal Inland Revenue, Multan Bench
Entities Involved Not available
Judges CH. MUHAMMAD AZAM
Lawyers M. Imran Ghazi, Mashooq Hussain
Petitioners NOOR BANI JHAKKAR
Respondents COMMISSIONER INLAND REVENUE, MULTAN
Citations 2024 SLD 3441
Other Citations Not available
Laws Involved Income Tax Ordinance, 2001
Sections 111(1)