| Case ID |
2aeccb9b-542b-4d1a-9be5-dec848292651 |
| Body |
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| Case Number |
Civil Petitions Nos. 310-L to 314-L of 2017, 741-L |
| Decision Date |
Jul 15, 2020 |
| Hearing Date |
Jul 15, 2020 |
| Decision |
The Supreme Court of Pakistan delivered a landmark decision on July 15, 2020, concerning multiple civil petitions related to the Income Tax Ordinance and the Limitation Act. The court comprehensively examined the provisions of Section 133(1) of the Income Tax Ordinance, 2001, alongside Section 168 of the Limitation Act, 1908. The ruling addressed significant legal principles concerning tax assessments and the timeliness of appeals. The judgment underscored the importance of adhering to procedural timelines, which play a crucial role in ensuring justice and maintaining the rule of law. The court's interpretation of these sections has set a precedent for future cases, emphasizing the necessity for litigants to file their petitions within the stipulated timeframes to avoid dismissal on technical grounds. The decision reflects the court's commitment to upholding legal standards while ensuring fairness in tax-related disputes. |
| Summary |
This case revolves around several civil petitions filed before the Supreme Court of Pakistan regarding the Income Tax Ordinance, 2001, and the Limitation Act, 1908. The court's deliberation focused on the interpretation of critical sections, particularly Section 133(1) of the Income Tax Ordinance and Section 168 of the Limitation Act. These laws are pivotal in determining the procedural aspects of tax litigation and the admissibility of appeals. The judgment issued on July 15, 2020, not only clarifies the application of these laws but also emphasizes the importance of procedural compliance in legal proceedings. The court highlighted that delays in filing petitions could result in the dismissal of cases, thereby affecting the rights of the parties involved. This ruling serves as a guiding framework for future litigants, reinforcing the need for timely action in legal matters. The case encapsulates essential legal principles that are relevant to tax law practitioners and advocates navigating the complexities of tax litigation. It is crucial for legal professionals to understand the implications of this decision, as it sets a significant precedent in the realm of tax law and procedural adherence. The keywords surrounding this case include 'Income Tax Ordinance', 'Limitation Act', 'Supreme Court', 'tax litigation', and 'legal compliance', which are trending within the legal community and are essential for optimizing search visibility. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
|
| Judges |
MANZOOR AHMAD MALIK,
JUSTICE SYED MANSOOR ALI SHAH,
JUSTICE QAZI MUHAMMAD AMIN AHMED
|
| Lawyers |
Sajid Ijaz Hotian,
Imtiaz A. Shaukat,
Ibrar Ahmad,
Mian Yousaf Umar,
Ch. Muhammad Zafar Iqbal,
Amir Umer Khan,
M. Iqbal Hashmi
|
| Petitioners |
COMMISSIONER OF INLAND REVENUE, LEGAL DIVISION, LAHORE AND OTHERS
|
| Respondents |
MESSRS RAFEH LIMITED
|
| Citations |
2020 SLD 2015,
2020 PTD 1657
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 2001,
Limitation Act, 1908
|
| Sections |
133(1),
168
|