| Case ID |
150e4ef4-0d4d-4f25-b021-b0141413962f |
| Body |
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| Case Number |
ITA No. 1640/KB/2022 |
| Decision Date |
Jun 15, 2023 |
| Hearing Date |
|
| Decision |
The case involves a tax dispute between the petitioner, MANZOOR ALI JOKHIO, representing M/s. Sukkur Electric Power Company Limited, and the respondent, The CIR Audit-II, LTO, Karachi. The Appellate Tribunal Inland Revenue ruled on the matter under section 122(5A) of the Income Tax Ordinance, addressing issues pertaining to the assessment of tax year 2018. The tribunal's decision was delivered on June 15, 2023, following a thorough examination of the evidence presented by both parties. The tribunal emphasized the importance of compliance with tax regulations and the proper assessment of tax obligations for the petitioner. The ruling aims to clarify the application of the relevant laws and ensure fair taxation practices. |
| Summary |
The case of MANZOOR ALI JOKHIO versus The CIR Audit-II, LTO, Karachi revolves around the tax year 2018 and the implications of section 122(5A) of the Income Tax Ordinance. The Appellate Tribunal Inland Revenue in Karachi rendered its decision on June 15, 2023. The tribunal examined the arguments presented by the petitioner, MANZOOR ALI JOKHIO, who was represented by Advocate Syed Mohsin Ali, and the respondent's representative, Mr. Imran Ali Sheikh. This case highlights the critical aspects of tax assessments and the statutory requirements under the Income Tax Ordinance. By focusing on the legal interpretations of tax obligations, the tribunal aimed to provide clarity and guidance for similar cases in the future. This decision is significant for tax practitioners and companies alike, as it sets a precedent for understanding compliance and assessment processes within the framework of Pakistani tax law. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Sukkur Electric Power Company Limited
|
| Judges |
Syed Mohsin Ali
|
| Lawyers |
Syed Mohsin Ali, Advocate,
Mr. Imran Ali Sheikh, D.R.
|
| Petitioners |
MANZOOR ALI JOKHIO,
M/s. Sukkur Electric Power Company Limited, Sukkur
|
| Respondents |
The CIR Audit-II, LTO, Karachi
|
| Citations |
2023 SLD 1554
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance
|
| Sections |
122(5A)
|