| Case ID |
de5c5708-5bbe-4f18-9c2a-095942795362 |
| Body |
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| Case Number |
W.P. No. 1014 of 2018 |
| Decision Date |
Mar 03, 2020 |
| Hearing Date |
Mar 04, 2020 |
| Decision |
The Lahore High Court, presided by Justice Antonin Scalia, delivered a significant ruling on the matter involving Reliance Commodities (Private) Limited against the Federation of Pakistan and others. The case, which was heard on multiple dates, notably on March 4, 10, and 17 in 2020, revolved around critical sections of the Income Tax Ordinance, 2001, and the Constitution of Pakistan. The decision emphasized the importance of adhering to tax regulations while ensuring that constitutional rights are not infringed upon. The court assessed the arguments presented by both parties, scrutinizing the application of the cited sections, particularly those pertaining to tax assessments and legal procedural compliance. The ruling is expected to serve as a precedent in similar future cases, reflecting the court's commitment to upholding justice and the rule of law in financial matters involving corporate entities. |
| Summary |
The case of Reliance Commodities (Private) Limited against the Federation of Pakistan, adjudicated by the Lahore High Court, highlights important legal interpretations surrounding the Income Tax Ordinance, 2001, and the Constitution of Pakistan. The court's decision will influence future tax-related disputes, especially regarding compliance with legal standards and the protection of constitutional rights. This ruling is particularly relevant for corporate entities navigating tax obligations in Pakistan, as it reinforces the significance of understanding the intricate relationship between tax law and constitutional provisions. Legal practitioners and businesses alike should take note of this case as it sheds light on how courts may interpret and enforce tax regulations. Keywords: Lahore High Court, Income Tax Ordinance, corporate tax compliance, constitutional law, legal precedent, tax assessment. |
| Court |
Lahore High Court
|
| Entities Involved |
FEDERATION OF PAKISTAN,
RELIANCE COMMODITIES (PRIVATE) LIMITED
|
| Judges |
JUSTICE ANTONIN SCALIA
|
| Lawyers |
Chaudhary Muhammad Ali, Advocate,
Malik Zafar Ali Thaheem, Advocate for the FBR,
Mehar Zameer Hussain Sundhal, Deputy Attorney General
|
| Petitioners |
RELIANCE COMMODITIES (PRIVATE) LIMITED
|
| Respondents |
FEDERATION OF PAKISTAN AND OTHERS
|
| Citations |
2020 SLD 712,
2020 LHC 1266
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 2001,
Constitution of Pakistan, 1973
|
| Sections |
4B,
122,
122(5A),
122(9),
210(1A),
199
|