| Case ID |
26584224-cefc-406c-9652-daef0dc80dcd |
| Body |
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| Case Number |
STA No. 868/LB/2022 |
| Decision Date |
Jun 22, 2022 |
| Hearing Date |
May 27, 2022 |
| Decision |
The decision rendered by the Appellate Tribunal Inland Revenue involved the analysis of the provisions under the Sales Tax Act, 1990, specifically Section 2(43A). The case was presented by M/s Jahangir Sons The Collection against the CIR, RTO, Lahore, with hearings taking place on May 27, 2022, and the order issued on June 22, 2022. The Tribunal evaluated the arguments presented by both parties and ultimately issued a ruling based on the merits of the case, adhering to the legal frameworks established under the relevant tax laws. The final decision emphasized compliance with tax regulations and the interpretation of sales tax provisions as applicable to the appellant's circumstances. |
| Summary |
This case revolves around the Appellate Tribunal Inland Revenue's decision concerning M/s Jahangir Sons The Collection's appeal against the CIR, RTO, Lahore under the Sales Tax Act, 1990. The hearing took place on May 27, 2022, and the subsequent decision was issued on June 22, 2022. The Tribunal, presided over by Accountant Member MUHAMMD TAHIR and Judicial Member MUHAMMAD WASEEM CH., deliberated on the nuances of Section 2(43A) of the Sales Tax Act. The case highlights critical aspects of tax compliance and the interpretation of sales tax provisions, making it significant for legal practitioners in tax law. The ruling sets a precedent for similar tax disputes and emphasizes the importance of adhering to tax regulations. Legal representatives Mr. Iqbal Anwar Mehndi, ITP, and Mr. Talat Mehmood, DR, played vital roles in presenting their respective arguments, showcasing the intricate process of tax litigation. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
CIR, RTO, Lahore,
M/s Jahangir Sons The Collection
|
| Judges |
MUHAMMD TAHIR, ACCOUNTANT MEMBER,
MUHAMMAD WASEEM CH. JUDICIAL MEMBER
|
| Lawyers |
Mr. Iqbal Anwar Mehndi, ITP,
Mr. Talat Mehmood, DR
|
| Petitioners |
M/s Jahangir Sons The Collection
|
| Respondents |
CIR, RTO, Lahore
|
| Citations |
2022 SLD 6534
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
2(43A
|