| Case ID |
09fb85c3-3cb4-473e-984c-aa8ba007e7f9 |
| Body |
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| Case Number |
M.As.(R) Nos. 272, 273, 274, 275, 276/LB/2022 |
| Decision Date |
Aug 05, 2022 |
| Hearing Date |
Aug 05, 2022 |
| Decision |
The Appellate Tribunal Inland Revenue decided that the appeals should not have been entertained under Section 131 of the Income Tax Ordinance, 2001, due to the absence of written orders from the Commissioner (Appeals). The Tribunal recalled and withdrew the earlier order dated 17.06.2022, emphasizing the necessity of a written order for proceeding with appeals as stipulated in Section 129. The Tribunal highlighted that without a proper written order, the provisions of Sections 127, 128, and 129 would become redundant. This ruling underscores the importance of procedural compliance in tax appeals, stressing that written documentation is essential in the appeals process, thereby affirming the jurisdictional limits of the Appellate Tribunal. |
| Summary |
This case revolves around the procedural requirements for appeals under the Income Tax Ordinance, 2001. The Appellate Tribunal Inland Revenue addressed issues related to the rectification of earlier orders and the necessity of written orders from the Commissioner (Appeals) for the validity of appeals. The Tribunal's decision emphasized that without such written orders, appeals could not be entertained, thereby reaffirming the legal framework governing tax disputes. This case highlights the critical role of documentation and procedural adherence in ensuring fair and lawful tax practices. The ruling is significant for taxpayers and legal practitioners, as it clarifies the jurisdiction of the Appellate Tribunal and the necessity for proper procedural compliance. This decision aligns with the principles of transparency and accountability in tax administration, ensuring that taxpayers' rights are protected within the legal framework. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Commissioner Inland Revenue,
China National Electric Wire and Cable Import and Export Corporation
|
| Judges |
Muhammad Waseem Ch.,
Muhammad Tahir
|
| Lawyers |
Shoaib Hassan Butt,
Talat Mehmood
|
| Petitioners |
Messrs China National Electric Wire and Cable Import and Export Corporation
|
| Respondents |
The Commissioner Inland Revenue, RTO, Lahore
|
| Citations |
2022 SLD 2262,
2022 PTD 1839
|
| Other Citations |
Kot Addu Power Company Limited v. Commissioner Inland Revenue, Regional Tax Officer, Multan (ITR No.224 of 2015),
Commissioner of Income Tax v. Pakistan Petroleum Ltd. 2012 SCMR 371
|
| Laws Involved |
Income Tax Ordinance, 2001
|
| Sections |
127,
128,
129,
129(4),
131,
131(1),
122
|