Legal Case Summary

Case Details
Case ID 43cdfb07-35e2-4b85-b853-cfc852a7b8c1
Body View case body.
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)