| Case ID |
31aab1d5-aedb-42e5-9e9e-cb5d116ef483 |
| Body |
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| Case Number |
ITA No. 1222/LB/2013 |
| Decision Date |
Oct 05, 2016 |
| Hearing Date |
Oct 05, 2016 |
| Decision |
The appeal filed by the taxpayer has been dismissed. The court upheld the findings of the learned CIR(Appeals), emphasizing the legal and factual basis for the jurisdiction of the assessing officer under section 221 of the Income Tax Ordinance, 2001. The taxpayer's arguments regarding the lack of jurisdiction were found to be without merit. The court also noted that the taxpayer was given an opportunity to present their case but failed to substantiate their claims adequately. The decision reinforces the importance of compliance with tax regulations and the authority of tax officers in enforcing tax laws. |
| Summary |
In the case of ITA No. 1222/LB/2013, the Appellate Tribunal Inland Revenue addressed an appeal filed by MR. ANJUM NISAR C///O S.A. TRADING CORP. against the order of the learned CIR(Appeals-III), Lahore, which set aside assessment proceedings under section 221 of the Income Tax Ordinance, 2001. The taxpayer declared an income of Rs. 15,128,028 with a business turnover of Rs. 4,219,261,681 for the relevant tax year. The tax officer issued a show cause notice for minimum tax due under section 113, which the taxpayer did not comply with. The appeal highlighted issues of jurisdiction and procedural fairness, with the court ultimately supporting the lower authority's decision to remand the case for further consideration. This case underscores the critical nature of compliance in tax matters and the courts' role in upholding tax law. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
S.A. Trading Corp.
|
| Judges |
MUHAMMAD WASEEM CH.,
RAANA AHMAD
|
| Lawyers |
Mr. Usman Khalil,
Mr. M. Taqi Qureshi
|
| Petitioners |
MR. ANJUM NISAR C///O S.A. TRADING CORP.
|
| Respondents |
CIR, R.T.O, LAHORE
|
| Citations |
2017 SLD 182
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 2001
|
| Sections |
113,
120,
121,
122C,
170,
171,
182,
205,
221
|