| Case ID |
441544ac-6a5a-464b-9d74-ec7fb881656e |
| Body |
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| Case Number |
ITA No. 2089/LB/2014 |
| Decision Date |
Apr 05, 2023 |
| Hearing Date |
Mar 01, 2023 |
| Decision |
The case revolves around the assessment proceedings under the Income Tax Ordinance, 2001, specifically focusing on section 122(1)(5). The Tribunal considered the arguments presented by the Appellant, Mr. M. Imran, representing M/s Tayyaba Affan Gora, and evaluated the legal implications of the case. The decision was made after thorough consideration of the evidence and the applicable laws. The Tribunal ultimately ruled in favor of the Appellant, allowing the appeal based on the merits presented. |
| Summary |
This case involves the Appellate Tribunal Inland Revenue's decision regarding the Income Tax Ordinance, 2001, particularly section 122(1)(5). The Tribunal, presided over by MUHAMMAD JAMIL BHATTI, heard the appeal from M/s Tayyaba Affan Gora, represented by lawyer Mr. M. Imran. The hearing took place on March 1, 2023, and the decision was issued on April 5, 2023. The Tribunal's ruling emphasized the importance of compliance with tax laws and the legal framework governing income tax assessments. The decision is significant for taxpayers navigating the complexities of tax regulations and for legal practitioners specializing in tax law. The ruling highlights the Tribunal's role in ensuring fair adjudication in tax disputes, contributing to the evolving landscape of income tax jurisprudence in Pakistan. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Not available
|
| Judges |
MUHAMMAD JAMIL BHATTI
|
| Lawyers |
Mr. M. Imran
|
| Petitioners |
M/s Tayyaba Affan Gora, Kasur
|
| Respondents |
Not available
|
| Citations |
2023 SLD 6699
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 2001
|
| Sections |
122(1)(5)
|