| Case ID |
0a0fc302-103c-493c-8aa2-20752994687f |
| Body |
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| Case Number |
STA No. 172/IB/2022 |
| Decision Date |
Mar 09, 2022 |
| Hearing Date |
Mar 09, 2022 |
| Decision |
The Appellate Tribunal Inland Revenue ruled on the case presented by Mr. Muhammad Furqan Ansari, represented by Mr. Zahid Shafique, against the Commissioner Inland Revenue of Rawalpindi. The tribunal's deliberation focused on the application of the Sales Tax Act, specifically sections 294(3A) and 3(9A). The decision was rendered on March 9, 2022, after hearing arguments from both sides. The tribunal's order emphasized the interpretation of the relevant sections of the Sales Tax Act, which directly impacted the appellant's tax obligations and rights. The tribunal found merit in the appellant's arguments and provided a detailed explanation of the legal provisions involved. |
| Summary |
This case revolves around the appeal filed by Mr. Muhammad Furqan Ansari against the decision of the Commissioner Inland Revenue regarding sales tax obligations. The Appellate Tribunal Inland Revenue, presided by M. M. Akram, examined the arguments presented by both the appellant's advocate, Mr. Zahid Shafique, and the respondent's representative, Mr. Niaz Ahmed. The tribunal's ruling hinged on the interpretation of the Sales Tax Act, 1990, particularly sections 294(3A) and 3(9A). The tribunal's decision aimed to clarify the application of these sections and their implications for the appellant's tax responsibilities. The case highlights the importance of legal representation in tax matters and the role of appellate tribunals in ensuring just outcomes based on statutory provisions. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
|
| Judges |
M. M. Akram
|
| Lawyers |
Mr. Zahid Shafique,
Mr. Niaz Ahmed
|
| Petitioners |
Mr. Muhammad Furqan Ansari
|
| Respondents |
Commissioner Inland Revenue (City Zone), RTO, Rawalpindi
|
| Citations |
2023 SLD 6622
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
294(3A,
3(9A)
|