| Case ID |
37e64d3d-cace-4b86-98dd-4c3e43cdd99c |
| Body |
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| Case Number |
M.A. No. 132/LB/2015 |
| Decision Date |
Jul 23, 2015 |
| Hearing Date |
Jun 16, 2015 |
| Decision |
The order passed in M.A No. 253/LB/2014 dated 02.04.2015 is recalled, and the case is remanded for re-adjudication. The court recognizes that debatable issues cannot be termed a rectifiable mistake, and thus the original order must be reconsidered. The parties are given equal opportunity to present their cases, and the direction to pass a fresh order considering the precedent case is reiterated. |
| Summary |
This case revolves around the appeal made by MS. PUNJAB FOOD & FLOUR MILLS (PVT) LTD. against the order of the Commissioner Inland Revenue. The key focus was on the rectification of a previous order under Section 221 of the Income Tax Ordinance, 2001. The judicial interpretation emphasizes that only apparent mistakes can be rectified, and debatable issues fall outside the scope of rectification. The decision to recall the previous order and remand the case for fresh adjudication highlights the importance of ensuring fair representation of both parties in tax-related disputes. This case serves as a significant precedent in tax law, particularly regarding the limitations of rectification applications and the need for clarity in judicial decisions. Key terms such as 'Income Tax Ordinance', 'rectification', and 'debatable issues' are critical in understanding the legal framework surrounding this case, making it highly relevant for practitioners and scholars in tax law. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
MS. PUNJAB FOOD & FLOUR MILLS (PVT) LTD., FAISALABAD,
THE CIR, RTO, FAISALABAD
|
| Judges |
CH. SHAHID IQBAL DHILLON,
MUHAMMAD ASIF
|
| Lawyers |
Mr. Muhammad Bashir Malik,
Mrs. Ghazala Hameed
|
| Petitioners |
MS. PUNJAB FOOD & FLOUR MILLS (PVT) LTD., FAISALABAD
|
| Respondents |
THE CIR, RTO, FAISALABAD
|
| Citations |
2017 SLD 176
|
| Other Citations |
2013 PTD 508,
1993 SC MR 1553,
2013 107 Tax 297,
1992 65 Tax 257,
1992 SCMR 687,
1992 PTD 670
|
| Laws Involved |
Income Tax Ordinance, 2001
|
| Sections |
221
|