| Case ID |
2dd0a884-48fd-403a-b9ff-c2ea34414a00 |
| Body |
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| Case Number |
STA No. 1720/LB/2015 |
| Decision Date |
Jan 27, 2016 |
| Hearing Date |
Jan 27, 2016 |
| Decision |
The blacklisting order dated 24.11.2015 is vacated, restoring the registration of the registered person. The Tribunal found that the blacklisting was unjustified, as the registered person had informed the authorities about their new address and that the show cause notice was not properly served. The stock-taking exercise was completed, leaving no valid grounds for the blacklisting action taken by the department. |
| Summary |
In the case of M/s. Vision Intellect Enterprises vs. The CIR, RTO-II, Lahore, the Appellate Tribunal Inland Revenue addressed an appeal regarding a blacklisting order issued against the registered person. The Tribunal found that the registered person had duly informed the authorities of their new address, yet the show cause notice was sent to the old address. The stock-taking exercise, which was the basis for the blacklisting, had been completed, and the Tribunal ruled that the blacklisting was unwarranted. The decision emphasizes the importance of proper notification and procedural fairness in tax-related matters, highlighting the need for tax authorities to ensure that communications are sent to the correct addresses. This ruling underlines the significance of maintaining accurate records and effective communication channels in tax administration, contributing to a fair legal environment for businesses. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Not available
|
| Judges |
NAZIR AHMAD, JUDICIAL MEMBER,
MASOOD AKHTAR SHAHEEDI, ACCOUNTANT MEMBER
|
| Lawyers |
Mr. Monim Sultan, Advocate,
Mr. Asghar Malik, DR
|
| Petitioners |
M/s. Vision Intellect Enterprises, Lahore
|
| Respondents |
The CIR, RTO-II, Lahore
|
| Citations |
2016 SLD 226
|
| Other Citations |
Not available
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| Laws Involved |
Not available
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| Sections |
Not available
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