| Case ID |
e30b4214-0cca-411d-b329-85326e35d2d2 |
| Body |
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| Case Number |
ITA NO. 741/IB/2024 |
| Decision Date |
May 16, 2024 |
| Hearing Date |
May 16, 2024 |
| Decision |
The Appellate Tribunal Inland Revenue reviewed the case presented by Mr. Sajjad Ahmed against The Commissioner Inland Revenue, CTO, Islamabad. The tribunal analyzed the arguments based on the Sales Tax Act, 1990, and the Federal Excise Act, 2005, particularly focusing on the relevant sections cited. After thorough consideration of the evidence and legal precedents, the tribunal issued its decision on the same day as the hearing, establishing the legal interpretations required for the case at hand. The outcome emphasizes the importance of compliance with tax laws and sets a precedent for similar future cases within the jurisdiction. |
| Summary |
This case revolves around the appeal filed by Mr. Sajjad Ahmed against the decision made by The Commissioner Inland Revenue, CTO, Islamabad. The Appellate Tribunal Inland Revenue, presided by M. M. Akram, conducted the hearing on May 16, 2024, where the arguments were presented by Mirza Saqib Siddique on behalf of the appellant and Mr. M. Hayat representing the respondent. The tribunal's decision hinged on the interpretations of the Sales Tax Act, 1990, specifically Section 43A, and the Federal Excise Act, 2005, particularly Section 33A. The decision is significant as it not only addresses the specific circumstances of this case but also contributes to the body of tax law, clarifying the obligations of taxpayers under these statutes. The ruling aims to enhance compliance and understanding of tax regulations, serving as a reference for future disputes. The tribunal's order is available for public access, ensuring transparency and accountability in tax adjudication processes. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
|
| Judges |
M. M. Akram
|
| Lawyers |
Mirza Saqib Siddique,
Mr. M. Hayat
|
| Petitioners |
Mr. Sajjad Ahmed
|
| Respondents |
The Commissioner Inland Revenue, CTO, Islamabad
|
| Citations |
2024 SLD 3451
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Act, 1990,
Federal Excise Act, 2005
|
| Sections |
43A,
33A
|