| Case ID |
389ccdbf-410f-456c-8835-9a7d3c8c4c14 |
| Body |
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| Case Number |
S.T.A. No. 1231/LB/2012 |
| Decision Date |
Aug 12, 2013 |
| Hearing Date |
Jul 15, 2013 |
| Decision |
The appeal filed by M/s. Bibojee Services Pvt. Ltd. was accepted on the grounds that the selection for audit under Section 25 of the Sales Tax Act, 1990 was unlawful, as previously determined by the Lahore High Court in W.P. No. 393/2012. The Tribunal found the proceedings initiated by the Commissioner of Inland Revenue to be void due to lack of jurisdiction. Consequently, the orders made by the lower authority were vacated, and the case was remanded due to the established precedent that the selection for audit must align with constitutional provisions. The legal principles established in past judgments were emphasized, asserting that any foundational order without jurisdiction renders subsequent orders invalid. |
| Summary |
This case involves M/s. Bibojee Services Pvt. Ltd., which appealed against an order from the learned Commissioner Inland Revenue (CIR) regarding a selection for audit that was deemed unconstitutional. The Tribunal found that the audit selection procedure violated legal norms as set by the Lahore High Court. The case highlighted the importance of adhering to judicial precedents and the constitutional framework governing tax assessments. The Tribunal's ruling reinforces the necessity for tax authorities to operate within legal boundaries, especially concerning audit selections. The decision emphasizes taxpayer rights and the need for lawful procedures in tax administration, aiming to protect entities from arbitrary actions by tax authorities. This case serves as a significant reference for future cases involving audit selections and taxpayer rights, ensuring compliance with established legal standards. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
CIR, RTO, Lahore,
Bibojee Services Pvt. Ltd.
|
| Judges |
MR. MUHAMMAD WASEEM CH.,
MR. MUHAMMAD AKRAM TAHIR
|
| Lawyers |
Not available
|
| Petitioners |
M/s. Bibojee Services Pvt. Ltd.
|
| Respondents |
The CIR, RTO, Lahore
|
| Citations |
2013 SLD 2053
|
| Other Citations |
2012 PTD 1815 (W.P. No. 393/2012 decided by H.C. Lah.),
1976 PLD 1374 (H.C. Lah.),
PLD 1971 SC 1984 Maj. Syed Wilayat Shah Versus Muzaffar Khan etc.,
PLD 1958 SC 104 Yousaf Ali Versus Muhammad Adam Zia & 2 others
|
| Laws Involved |
Sales Tax Act, 1990,
Federal Excise Act, 2005,
Income Tax Ordinance, 2001
|
| Sections |
25,
46(1),
177(1)
|