Legal Case Summary

Case Details
Case ID 441544ac-6a5a-464b-9d74-ec7fb881656e
Body View case body.
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)