| Case ID |
43cdfb07-35e2-4b85-b853-cfc852a7b8c1 |
| Body |
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| Case Number |
ITA NO. 5381/LB/2023 |
| Decision Date |
Sep 18, 2023 |
| Hearing Date |
Sep 14, 2023 |
| Decision |
The decision in this case revolves around the interpretation of Section 122(1) of the Income Tax Ordinance, 2001, as presented by the Appellant, Mr. Muhammad Nadeem Khan, and the Respondent, The CIR, RTO, Lahore. The Tribunal examined the arguments presented by both parties, considering the evidence and legal precedents cited. Ultimately, the Tribunal ruled in favor of the Respondent, affirming the decision made by the lower tax authorities. The Tribunal emphasized the importance of adhering to tax regulations and highlighted the legal principles governing income tax assessments, ensuring compliance with the law. |
| Summary |
This case addresses critical issues under the Income Tax Ordinance, 2001, specifically Section 122(1). The Appellate Tribunal Inland Revenue considered the evidence presented by Mr. Muhammad Nadeem Khan against the tax authority's decision. The legal arguments focused on compliance with tax regulations and the proper application of the law. The Tribunal's ruling underscores the importance of maintaining adherence to tax obligations, reflecting the legal standards expected in income tax assessments. The case illustrates the legal framework governing tax disputes and the role of appellate review in ensuring fair outcomes in tax matters. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Not available
|
| Judges |
SARFRAZ ALI KHAN
|
| Lawyers |
Mr. Qadeer Ahmed,
Mrs. Anam Tahir
|
| Petitioners |
Mr. Muhammad Nadeem Khan
|
| Respondents |
The CIR, RTO, Lahore
|
| Citations |
2024 SLD 3325
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 2001
|
| Sections |
122(1)
|