| Case ID |
2c49697c-7b69-4647-af86-c1c75e93b5e7 |
| Body |
View case body. Login to View |
| Case Number |
ITA No.404/IB/2016 |
| Decision Date |
Mar 07, 2024 |
| Hearing Date |
Mar 07, 2024 |
| Decision |
The case was decided in favor of the appellant, M/s Al-Wahab Flour Mills. The tribunal upheld the arguments presented by the appellant's advocate regarding the interpretations of sections 122(5A) and 122(9) of the Income Tax Ordinance, 2001. The tribunal emphasized the importance of clear documentation and adherence to procedural requirements set forth in the ordinance. The order also highlighted the necessity for tax authorities to provide adequate reasoning for their assessments, thereby ensuring compliance with legal standards. The tribunal's decision serves as a precedent for similar cases in the future, underscoring the significance of taxpayer rights and due process in tax assessments. |
| Summary |
In the case of M/s Al-Wahab Flour Mills vs. Commissioner Inland Revenue, the Appellate Tribunal Inland Revenue addressed critical issues related to the Income Tax Ordinance, 2001, particularly focusing on sections 122(5A) and 122(9). The tribunal examined the procedural compliance of the tax authority in its assessments and the arguments presented by the appellant's advocate, Mr. Abdul Hafeez. The decision was delivered on March 7, 2024, following a hearing on the same date. The tribunal ruled in favor of the appellant, emphasizing the need for transparency and accountability in tax assessments. This case highlights the importance of legal representation in tax disputes and the role of the judiciary in protecting taxpayer rights. The tribunal's ruling reinforces the standards expected from tax authorities and sets a significant precedent for future tax cases, making it an essential reference for legal practitioners and taxpayers alike. The case is expected to attract interest due to its implications for tax law and the ongoing discussions around taxpayer rights and obligations. Legal professionals and tax experts will find this case particularly relevant as it outlines the standards for procedural fairness and the importance of thorough documentation in tax assessments. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Commissioner Inland Revenue,
M/s Al-Wahab Flour Mills
|
| Judges |
M. M. AKRAM
|
| Lawyers |
Mr. Abdul Hafeez,
Ms. Romana Alam
|
| Petitioners |
M/s Al-Wahab Flour Mills
|
| Respondents |
Commissioner Inland Revenue
|
| Citations |
2024 SLD 3413
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 2001
|
| Sections |
122(5A),
122(9)
|