| Case ID |
e900e377-ac7b-4b27-ae60-89145fe5f07d |
| Body |
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| Case Number |
STA NO. 743/LB/2023 |
| Decision Date |
Sep 18, 2023 |
| Hearing Date |
May 31, 2023 |
| Decision |
The Appellate Tribunal Inland Revenue examined the case concerning the Sales Tax Act, 1990, specifically section 25, during the hearing held on May 31, 2023. The Tribunal's decision, rendered on September 18, 2023, involved the appellant Abdul Hafeez and the respondent CIR, CTO, Lahore. The Tribunal, presided over by Judicial Member Zahid Sikandar, reviewed the arguments presented by both parties, including the legal representations made by Hafiz N. Bin Javed for the appellant and Mst. Zil e Huma for the respondent. The decision focused on the interpretation of the relevant provisions of the Sales Tax Act and their applicability to the case at hand. The Tribunal ultimately ruled in favor of the appellant, emphasizing the need for clarity in the application of tax laws and ensuring fair treatment under the law. |
| Summary |
This case involves the Appellate Tribunal Inland Revenue's ruling on a matter concerning the Sales Tax Act of 1990, specifically section 25. The case was initiated by Abdul Hafeez against the CIR, CTO, Lahore, highlighting critical aspects of tax law interpretation. The hearing took place on May 31, 2023, with the decision being delivered on September 18, 2023. The Tribunal, led by Judicial Member Zahid Sikandar, carefully assessed the arguments presented by both parties, focusing on the legal interpretations of the Sales Tax Act. This case serves as a significant reference for future tax law disputes and emphasizes the importance of clear legal frameworks in tax-related matters. The ruling reiterates the necessity for fair application of tax laws, ensuring that taxpayers are treated equitably. Keywords related to tax law, legal interpretation, and appellate tribunal decisions are crucial for understanding the implications of this case, as they reflect ongoing discussions in the legal community regarding tax regulations and enforcement. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
|
| Judges |
Zahid Sikandar
|
| Lawyers |
Hafiz N. Bin Javed,
Mst. Zil e Huma
|
| Petitioners |
Abdul Hafeez
|
| Respondents |
CIR, CTO, Lahore
|
| Citations |
2023 SLD 6796
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
25
|