| Case ID |
2c8716a7-7e2c-47e6-a715-d059c91d32b1 |
| Body |
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| Case Number |
ICA No. 77638/2022 |
| Decision Date |
Dec 07, 2022 |
| Hearing Date |
|
| Decision |
The Lahore High Court's ruling in ICA No. 77638/2022, delivered on December 7, 2022, addresses significant matters concerning the Income Tax Ordinance, 2001, particularly Section 236-D. The court deliberated on the arguments presented by the representatives, focusing on the implications of the tax provisions on the entities involved. The decision emphasizes the need for compliance with tax regulations and the responsibilities of the parties under the law. The court's analysis underscores the legal obligations of taxpayers in relation to the taxation framework stipulated by the ordinance, reflecting the judiciary's commitment to uphold tax accountability. |
| Summary |
The case of ICA No. 77638/2022, adjudicated by the Lahore High Court, revolves around the interpretation and application of Section 236-D of the Income Tax Ordinance, 2001. The court examined the arguments from both sides, focusing on the compliance requirements for taxpayers and the role of the Federal Board of Revenue (FBR) in enforcing tax laws. This case highlights the critical relationship between tax law and compliance, emphasizing the responsibility of individuals and entities to adhere to the legislative framework governing taxation. The ruling serves as a precedent for similar cases, reinforcing the principles of accountability and legal adherence in the realm of income taxation. With the increasing scrutiny on tax matters, this case is particularly relevant for legal practitioners and taxpayers alike, as it outlines essential guidelines and expectations under the law. Keywords: Income Tax Ordinance, legal compliance, tax accountability, Lahore High Court ruling, Section 236-D interpretation. |
| Court |
Lahore High Court
|
| Entities Involved |
FBR,
Rao Tariq Islam
|
| Judges |
ABID HUSSAIN CHATTHA,
SHAHID KARIM
|
| Lawyers |
Mr. Abdul Muqadir Khan,
Mr. Asad Ali Bajwa
|
| Petitioners |
FBR
|
| Respondents |
Rao Tariq Islam etc.
|
| Citations |
2022 SLD 6529
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 2001
|
| Sections |
236-D
|