| Case ID |
0ab66e3f-61bf-4bf2-9a9f-80ee1aa8e624 |
| Body |
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| Case Number |
R.A. No.16-C of 2010 in T.R. No. 116 of 2008 |
| Decision Date |
May 22, 2013 |
| Hearing Date |
May 22, 2013 |
| Decision |
The Lahore High Court dismissed the review application as not maintainable, stating that the Income Tax Ordinance, 2001 does not provide for the High Court to review its own orders. The decision highlighted the distinction between advisory jurisdiction and the right of review, emphasizing that the special nature of the Income Tax Ordinance excludes the general provisions of the Civil Procedure Code regarding reviews. The court reiterated that the right to claim a review is a substantive right created by statute, and without express provision in the Income Tax Ordinance, such a right cannot be assumed. Thus, the review petition was dismissed. |
| Summary |
This case revolves around the review application filed by the Commissioner of Income Tax against a previous order from the Lahore High Court regarding tax matters under the Income Tax Ordinance, 2001. The court explored the maintainability of the review under the provisions of the Civil Procedure Code while emphasizing the special nature of the Income Tax Ordinance which does not allow for review. The decision clarifies the limitations faced by the High Court in exercising review powers and reinforces the need for explicit statutory provisions for such actions. The ruling is significant for tax law practitioners, as it delineates the boundaries of judicial review in tax matters, underscoring the principle that review rights must be conferred by law. Keywords such as 'Income Tax Ordinance', 'Civil Procedure Code', 'High Court review', and 'tax law' are essential for understanding the legal implications of this case and for SEO optimization. |
| Court |
Lahore High Court
|
| Entities Involved |
Messrs MOVE (PVT.) LTD., MULTAN,
COMMISSIONER OF INCOME TAX/WEALTH TAX, MULTAN
|
| Judges |
SYED MANSOOR ALI SHAH,
ABID AZIZ SHEIKH
|
| Lawyers |
Not available
|
| Petitioners |
COMMISSIONER OF INCOME TAX/WEALTH TAX, MULTAN
|
| Respondents |
Messrs MOVE (PVT.) LTD., MULTAN
|
| Citations |
2013 SLD 1916,
2013 PTD 2040
|
| Other Citations |
2007 CLC 610,
2006 CLC 1381,
PLD 2000 Lah. 162,
1988 CLC 1648,
1994 PTD 958,
1993 PTD 45,
PLD 2004 SC 752,
PLD 2001 SC 182,
PLD 1996 SC 543,
PLD 1993 SC 109,
PLD 1999 Kar. 1,
PLD 1993 Kar. 107,
2003 PTD 1477
|
| Laws Involved |
Income Tax Ordinance, 2001,
Civil Procedure Code (V of 1908)
|
| Sections |
133,
117,
XLVII
|