| Case ID |
3097ab3a-9a75-477d-bb3a-0f75171f0a50 |
| Body |
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| Case Number |
Civil Petition No. 1148-L of 2021 |
| Decision Date |
Mar 16, 2022 |
| Hearing Date |
Mar 16, 2022 |
| Decision |
The Supreme Court dismissed the petition for leave to appeal, expressing dismay at the lack of adequate representation and information from the Federal Board of Revenue and its Inland Revenue department. The Court noted that essential documents were not presented, and the representatives failed to adequately respond to queries, resulting in unnecessary delays. The Court emphasized that senior officers from the revenue department must attend hearings with relevant files to ensure proper assistance and adherence to procedural requirements. The decision of the lower courts was upheld, and a copy of the order was directed to be sent to the Chairman of the Federal Board of Revenue and other relevant officials. |
| Summary |
The case revolves around the failure of the Federal Board of Revenue and its Inland Revenue department to provide necessary documentation and assistance during a Supreme Court hearing regarding a tax matter. The petitioner, represented by Ch. Muhammad Shakeel and Naveed Ahmed, faced challenges due to the absence of critical evidence needed to support their case. The Supreme Court highlighted the importance of having senior officials present during hearings to avoid wasting court time. The decision reflects ongoing issues within tax-related court proceedings in Pakistan, emphasizing the need for improved compliance and procedural integrity within the revenue department. Keywords: Supreme Court, tax law, Federal Board of Revenue, Inland Revenue, legal representation, court proceedings. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Federal Board of Revenue,
Inland Revenue Department
|
| Judges |
Qazi Faez Isa,
Muhammad Ali Mazhar
|
| Lawyers |
Ch. Muhammad Shakeel,
Naveed Ahmed
|
| Petitioners |
Commissioner Inland Revenue, Lahore
|
| Respondents |
Asif Kamal
|
| Citations |
2022 SLD 1079,
2022 SCMR 1091
|
| Other Citations |
2021 PTD 192,
Civil Petition No. 159 of 2021
|
| Laws Involved |
Income Tax Ordinance (XLIX of 2001)
|
| Sections |
177(6)
|