| Case ID |
1593d9c6-5ed8-4724-be92-e7982881c1c4 |
| Body |
View case body. Login to View |
| Case Number |
ITR No.02 of 2022 |
| Decision Date |
Nov 23, 2022 |
| Hearing Date |
|
| Decision |
The Lahore High Court, Multan Bench delivered a decision in ITR No.02 of 2022 on November 23, 2022, regarding the tax matters involving the Commissioner Inland Revenue and M/s Hafeez Ghee & General Mills (Pvt.) Limited. The case revolved around the interpretation and application of Section 133 of the Income Tax Ordinance, 2001. The court examined the arguments presented by both parties through their respective advocates. The decision emphasized the importance of adhering to tax regulations and ensuring compliance with the provisions set forth in the Income Tax Ordinance. This ruling serves as a significant reference for future cases related to income tax assessments and the obligations of taxpayers in Pakistan. |
| Summary |
In the case ITR No.02 of 2022, heard at the Lahore High Court, Multan Bench, key issues regarding the Income Tax Ordinance, 2001 were addressed. The dispute involved the Commissioner Inland Revenue and M/s Hafeez Ghee & General Mills (Pvt.) Limited, focusing on Section 133 of the Ordinance. The court's ruling underscored the necessity of compliance with tax obligations and provided clarity on the interpretation of relevant sections, contributing to the body of case law regarding income tax in Pakistan. This decision is essential for legal practitioners and tax advisors, as it outlines critical considerations in tax assessment cases. The judgment highlights the role of legal advocates in navigating complex tax regulations and reinforces the accountability of businesses in their fiscal responsibilities. As tax law evolves, cases like this will continue to shape the legal landscape, providing guidance for future disputes and reinforcing the principles of tax compliance. |
| Court |
Lahore High Court, Multan Bench
|
| Entities Involved |
The Commissioner Inland Revenue, LIO, Multan,
M/s Hafeez Ghee & General Mills (Pvt.) Limited, Multan
|
| Judges |
Not available
|
| Lawyers |
Mr. Muhammad Suleman Bhatti, Advocate / Legal Advisor for applicant-department,
Mr. Muhammad Imran Ghazi, Advocate for respondent
|
| Petitioners |
The Commissioner Inland Revenue, LIO, Multan
|
| Respondents |
M/s Hafeez Ghee & General Mills (Pvt.) Limited, Multan
|
| Citations |
2023 SLD 6561
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 2001
|
| Sections |
133
|