| Case ID |
1a21f966-5f39-475a-a140-ea8091d75777 |
| Body |
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| Case Number |
Civil Petition No. 467-L of 2019 |
| Decision Date |
Mar 26, 2021 |
| Hearing Date |
Mar 26, 2021 |
| Decision |
The Supreme Court of Pakistan remanded the case back to the High Court for further consideration of various legal grounds and questions raised by the petitioner in their memo, which had not been properly addressed previously. The court clarified that certain grounds regarding the non-speaking nature of the order-in-revision could not be agitated further, effectively upholding that determination by the High Court. However, the court emphasized the importance of addressing all legal grounds presented by the petitioner, which warranted a fresh examination by the High Court. Consequently, the leave petition was converted into an appeal, leading to a directive for the High Court to engage with the remaining arguments put forth by the petitioner. |
| Summary |
This case involves a legal dispute between the Pakistan Water and Power Development Authority (WAPDA) and the Commissioner Inland Revenue regarding the assessment years under the Income Tax Ordinance. The Supreme Court of Pakistan's ruling emphasizes the procedural aspects of revisional orders and the necessary considerations that must be taken by the High Court when dealing with constitutional petitions. The court's decision to remand the case underscores the importance of thorough examination of all legal arguments presented. The case highlights critical aspects of income tax law, the constitutional framework, and the procedural rights of petitioners in challenging administrative decisions. Keywords include 'Income Tax Ordinance', 'Supreme Court of Pakistan', 'constitutional petitions', and 'judicial review'. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Pakistan Water and Power Development Authority (WAPDA),
Commissioner Inland Revenue
|
| Judges |
UMAR ATA BANDIAL, JUSTICE,
SAJJAD ALI SHAH, JUSTICE,
MUNIB AKHTAR, JUSTICE
|
| Lawyers |
Mian Ashiq Hussain, Advocate Supreme Court,
Ibrar Ahmed, Advocate Supreme Court
|
| Petitioners |
PAKISTAN WATER AND POWER DEVELOPMENT AUTHORITY (WAPDA)
|
| Respondents |
THE COMMISSIONER INLAND REVENUE AND OTHERS
|
| Citations |
2022 SLD 1000,
2022 SCMR 824,
(2022) 126 TAX 255
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 2001,
Constitution of Pakistan, 1973,
Income Tax Ordinance, 1979
|
| Sections |
122A,
199,
138
|