| Case ID |
41c9e242-f707-47c9-a232-f621a8ee7a1d |
| Body |
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| Case Number |
Civil Petition No. 1148-L of 2021 |
| Decision Date |
Mar 16, 2022 |
| Hearing Date |
Mar 16, 2022 |
| Decision |
The Supreme Court of Pakistan declined to grant leave to appeal, affirming the Lahore High Court's decision which had already determined the matter in favor of the respondent. The Court deemed the impugned order of the High Court not illegal and found no compelling reason for interference. It was emphasized that the Federal Board of Revenue (FBR) should ensure proper documentation and assistance in cases fixed in the Supreme Court, addressing the importance of diligence in tax matters. |
| Summary |
The case revolves around a dispute regarding a show cause notice issued to Asif Kamal by the Deputy Commissioner Inland Revenue concerning the production of evidence supporting exempt income claimed in his tax return. The Appellate Tribunal ruled in favor of Kamal, leading to an Income Tax Reference filed by the Commissioner Inland Revenue at the Lahore High Court. The Supreme Court upheld the High Court's ruling, stressing the need for the FBR to handle cases with the requisite seriousness and proper documentation. The decision highlights the procedural aspects of tax assessments and the importance of adherence to legal precedents, particularly regarding sections of the Income Tax Ordinance, 2001. The ruling is significant in affirming taxpayers' rights and ensuring the integrity of the audit process within the tax framework. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Not available
|
| Judges |
Qazi Faez Isa,
Muhammad Ali Mazhar
|
| Lawyers |
Ch. Muhammad Shakeel,
Mr. Naveed Ahmed
|
| Petitioners |
Asif Kamal
|
| Respondents |
Commissioner Inland Revenue, Lahore
|
| Citations |
2022 SLD 741,
(2022) 125 TAX 351,
2022 PTCL 480,
2022 PTD 965
|
| Other Citations |
CIR vs Falah ud Din Qureshi (2021 PTD 192),
Commissioner Inland Revenue v Falah ud Din Qureshi (2021) 124 TAX 609 (H.C. Lah.)
|
| Laws Involved |
Income Tax Ordinance, 2001
|
| Sections |
177,
177(6)
|