| Case ID |
2c22c4d6-15a1-4339-8ecd-cbd7f5ac8de3 |
| Body |
View case body. Login to View |
| Case Number |
ITA No. 481(IB) 2023 |
| Decision Date |
Jun 15, 2023 |
| Hearing Date |
Jun 15, 2023 |
| Decision |
The decision in the case of ITA No. 481(IB) 2023 revolved around the interpretation and application of Section 129(1) of the Income Tax Ordinance, 2001. The Appellate Tribunal Inland Revenue, presided by Accountant Member Muhammad Imtiaz, took into account the arguments presented by both the appellant and the respondent. The tribunal aimed to determine the correct application of tax laws in the context of the appellant's income assessments. After thorough deliberation, the tribunal issued its ruling, emphasizing the necessity of adhering to procedural norms and ensuring fairness in tax assessments. The outcome highlighted the importance of clarity in tax legislation and the role of appellate bodies in safeguarding taxpayer rights. |
| Summary |
The case of ITA No. 481(IB) 2023 before the Appellate Tribunal Inland Revenue in Islamabad dealt with significant issues regarding the Income Tax Ordinance, 2001. The focal point was Section 129(1), which addresses the procedural aspects of tax assessments. The tribunal, led by Accountant Member Muhammad Imtiaz, entertained arguments from the appellant, Mr. Saleem Raza, represented by Mr. Zahid Shafique, against the Commissioner of Inland Revenue, represented by Mr. Niaz Ahmed. This case underscores the critical intersection of tax law and taxpayer rights, emphasizing the tribunal's role in ensuring that tax regulations are applied justly. The decision rendered not only affects the parties involved but also sets a precedent for future tax cases, making it a crucial reference for legal practitioners and taxpayers alike. The thorough examination of the law and its implications serves as a reminder of the complexities inherent in tax legislation. This case, with its emphasis on procedural integrity, will likely resonate within the legal community, particularly among those specializing in tax law. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Not available
|
| Judges |
MUHAMMAD IMTIAZ
|
| Lawyers |
Mr. Zahid Shafique,
Mr. Niaz Ahmed
|
| Petitioners |
Mr. Saleem Raza
|
| Respondents |
Commissioner Inland Revenue, RTO, Rawalpindi
|
| Citations |
2023 SLD 6646
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 2001
|
| Sections |
129(1)
|