| Case ID |
38741da9-59ec-499b-9b3c-217e1f831266 |
| Body |
View case body. Login to View |
| Case Number |
Civil Petition No. 1691-L of 2018 |
| Decision Date |
|
| Hearing Date |
Sep 21, 2021 |
| Decision |
Not available |
| Summary |
The case involves a civil petition regarding the Income Tax Ordinance and Income Tax Rules, with a focus on sections pertaining to taxation and compliance. The Supreme Court of Pakistan presided over the case with judges including MR. JUSTICE UMAR ATA BANDIAL, MR. JUSTICE SYED MANSOOR ALI SHAH, and MR. JUSTICE MUHAMMAD ALI MAZHAR. The petitioner is the Commissioner Inland Revenue, while the respondents are M/S Panther Sports & Rubber Industries (PVT.) Ltd. The case highlights the importance of adherence to tax regulations and the implications of non-compliance. The decision is awaited on matters related to tax assessments and the interpretation of relevant sections of the Income Tax Ordinance of 2001 and the Income Tax Rules of 2002. This case is significant for stakeholders in the tax domain, including businesses operating in Pakistan, as it sets a precedent for future tax-related litigations. Legal representation was provided by noted advocates in the field, emphasizing the necessity for expert legal counsel in complex tax matters. Keywords: Income Tax Ordinance, tax compliance, legal representation, Supreme Court of Pakistan, tax litigation, business taxation. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
COMMISSIONER INLAND REVENUE, ZONE-IV, LAHORE,
M/S PANTHER SPORTS & RUBBER INDUSTRIES (PVT.) LTD, ETC
|
| Judges |
MR. JUSTICE UMAR ATA BANDIAL,
MR. JUSTICE SYED MANSOOR ALI SHAH,
MR. JUSTICE MUHAMMAD ALI MAZHAR
|
| Lawyers |
Ch. Muhammad Zafar Iqbal, ASC,
Mr. Naeem Hassan, Secy (Lit.) FBR
|
| Petitioners |
COMMISSIONER INLAND REVENUE, ZONE-IV, LAHORE
|
| Respondents |
M/S PANTHER SPORTS & RUBBER INDUSTRIES (PVT.) LTD, ETC
|
| Citations |
2023 SLD 6719
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 2001,
Income Tax Rules, 2002
|
| Sections |
161,
161(1A),
165,
174,
174(3),
214A,
29(4),
44(4)
|