| Case ID |
204ece5f-fef8-4e31-8043-f7d2bab77fbb |
| Body |
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| Case Number |
M.A (Cond.) No. 17/LB/2015 STA No. 179/LB/2015 |
| Decision Date |
Jan 26, 2016 |
| Hearing Date |
Jan 26, 2016 |
| Decision |
The Appellate Tribunal Inland Revenue has upheld the appeal filed by M/s. ALRehman Enterprises against the decision of the learned Commissioner Inland Revenue (Appeals-II), Lahore. The Tribunal condoned the delay in filing the appeal, which was attributed to the unavailability of an attested copy of the Order-in-Appeal. The Tribunal found that the appellant had claimed input tax adjustments based on invoices from suppliers that were later deemed fictitious. However, the Tribunal noted that the assessing officer had failed to act in accordance with the law and did not follow proper procedures, leading to an unjustified recovery of sales tax. The Tribunal ruled in favor of the registered person, vacating the previous orders and emphasizing the necessity of adhering to legal procedures and the rights of the taxpayer. |
| Summary |
In the case of M.A (Cond.) No. 17/LB/2015 STA No. 179/LB/2015, the Appellate Tribunal Inland Revenue dealt with an appeal concerning the Sales Tax Act, 1990. The case revolved around claims of input tax adjustments by M/s. ALRehman Enterprises, which were challenged on the grounds of being based on fake invoices from suppliers. The Tribunal, presided over by QAMAR-UL-HAQ BHATTI and MASOOD AKHTAR SHAHEEDI, found that the assessing officer had not exercised independent judgment and had relied on unverified information. The Tribunal emphasized the importance of due process, highlighting that any legal proceedings must adhere strictly to established laws and regulations. The decision underscores the rights of taxpayers against arbitrary actions by tax authorities. The ruling is significant for businesses and tax practitioners, stressing the need for compliance and thorough documentation in tax matters. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
CIR, Zone-IV, RTO, Lahore,
M/s. ALRehman Enterprises
|
| Judges |
QAMAR-UL-HAQ BHATTI,
MASOOD AKHTAR SHAHEEDI
|
| Lawyers |
S. Zulfiqar Ali,
Mr. Adnan Ahmad Khan
|
| Petitioners |
M/s. ALRehman Enterprises
|
| Respondents |
CIR, Zone-IV, RTO, Lahore
|
| Citations |
2016 SLD 48
|
| Other Citations |
2005 SCMR 177,
2012 PTD (Trib) 350,
2014 PTD (Trib) 558(D),
2003 STR 247,
2013 PTD (Trib) 740,
2010 PTD (Trib) 163,
1993 PTD 713,
2005 SCMR 492,
2010 SCMR 1437
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
2(37),
33,
34
|