| Case ID |
382c3433-0444-4620-a29c-54ab5c388f55 |
| Body |
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| Case Number |
ITA No. 1890/LB/2022 |
| Decision Date |
Apr 11, 2023 |
| Hearing Date |
Mar 28, 2023 |
| Decision |
The Appellate Tribunal Inland Revenue, Lahore, issued its order on April 11, 2023, following the hearing held on March 28, 2023. The case involved M/s. Zhengbang Agriculture Pakistan (Pvt) Ltd against The CIR, CTO, Lahore. The decision primarily revolved around the interpretation and application of Section 120(1) of the Income Tax Ordinance, 2001. The tribunal examined the evidence presented by both parties, considering the legal arguments put forth by the advocates representing the appellant and the respondent. Ultimately, the Tribunal's ruling addressed the compliance with tax obligations and the implications of the law as interpreted in this context. |
| Summary |
This case revolves around M/s. Zhengbang Agriculture Pakistan, (Pvt) Ltd's appeal against The CIR, CTO, Lahore, adjudicated by the Appellate Tribunal Inland Revenue. The case citation is 2023 SLD 6717, with hearings conducted on March 28, 2023, and the decision delivered on April 11, 2023. The legal framework is based on the Income Tax Ordinance, 2001, specifically Section 120(1). The tribunal, presided over by AYESHA FAZIL QAZI, considered the arguments from both sides regarding tax compliance and obligations. The decision is significant in understanding the application of tax laws in Pakistan, especially concerning agricultural enterprises. The case highlights the importance of legal representation in tax disputes and the role of the appellate tribunal in ensuring fair adjudication of tax-related issues. Keywords: tax compliance, Income Tax Ordinance, appellate tribunal, legal representation, agricultural enterprises, Lahore. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
The CIR, CTO, Lahore,
M/s. Zhengbang Agriculture Pakistan, (Pvt) Ltd
|
| Judges |
AYESHA FAZIL QAZI
|
| Lawyers |
Mr. Shoaib Hassan Butt,
Mr. M. Suleman
|
| Petitioners |
M/s. Zhengbang Agriculture Pakistan, (Pvt) Ltd
|
| Respondents |
The CIR, CTO, Lahore
|
| Citations |
2023 SLD 6717
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 2001
|
| Sections |
120(1)
|