| Case ID |
d3bc8c29-ef6d-410d-91c9-23d3b2a98267 |
| Body |
View case body. Login to View |
| Case Number |
MA (AG) No. 34/IB/2012 IN STA No. 69/IB/2012 |
| Decision Date |
Oct 02, 2012 |
| Hearing Date |
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| Decision |
The Appellate Tribunal Inland Revenue allowed the appeal on the grounds that the order of Commissioner Appeal-III dated 08.01.2012 was time barred by three days. The Tribunal found this order to be illegal and mala fide in the eyes of the law, thus permitting the appellant to present this argument during the hearing. The miscellaneous application was granted, enabling the appellant to challenge the legality of the earlier decision effectively. |
| Summary |
This case revolves around an appeal filed by Anwar and Brother against the decision of the Commissioner Inland Revenue (CIR) regarding sales tax. The Appellate Tribunal found that the CIR's order was time-barred, which raised concerns about the legality and fairness of the decision. The Tribunal's ruling underscores the importance of adhering to procedural timelines in tax matters, ensuring that parties are not unfairly prejudiced by administrative delays. The decision highlights the role of the Appellate Tribunal in safeguarding the rights of taxpayers while emphasizing the need for timely actions in tax assessments and appeals. Keywords: Sales Tax Act, Appellate Tribunal, tax appeal, legal rights, procedural fairness. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Not available
|
| Judges |
MR. CH. MUNIR SADIQ
|
| Lawyers |
Learned AR
|
| Petitioners |
Anwar and Brother
|
| Respondents |
CIR(A-III), Rawalpindi
|
| Citations |
2013 SLD 357 = 2013 PDS 1652
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
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