| Case ID |
ea7a3865-bbff-4a9a-99e8-95790f422985 |
| Body |
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| Case Number |
STA NO. 850/LB/2019 |
| Decision Date |
Mar 28, 2024 |
| Hearing Date |
Mar 12, 2024 |
| Decision |
The Appellate Tribunal Inland Revenue, Lahore, delivered its order on the case between The Commissioner Inland Revenue and M/s. CNS Engineering. The hearing took place on March 12, 2024. The primary issue at hand revolved around the interpretation of Section 11(2) of the Sales Tax Act, 1990. The tribunal evaluated the arguments presented by the appellant's representative, Ms. Anum Tahir, as there was no representation from the respondent's side. The tribunal ultimately provided a ruling based on the merits of the case, taking into account the applicable laws and the arguments made during the hearing. |
| Summary |
In the case STA NO. 850/LB/2019, the Appellate Tribunal Inland Revenue, Lahore, addressed a significant matter concerning the interpretation of the Sales Tax Act, 1990, specifically Section 11(2). This case highlights the procedural aspects of tax law in Pakistan and underscores the importance of representation during hearings. The tribunal's decision will serve as a precedent for similar cases in the future, emphasizing the need for clarity in tax regulations and the responsibilities of both tax authorities and entities subject to taxation. The outcome of this case is crucial for businesses operating within the framework of tax compliance, as it delineates the boundaries of legal interpretations under the Sales Tax Act. Keywords such as 'Sales Tax Act', 'Appellate Tribunal', and 'tax compliance' are pivotal in understanding the implications of this ruling. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
The Commissioner Inland Revenue, Zone-IV, CTRO, Lahore,
M/s. CNS Engineering, Phase-III, DHA, Lahore
|
| Judges |
NASIR MAHMUD
|
| Lawyers |
Ms. Anum Tahir
|
| Petitioners |
The Commissioner Inland Revenue, Zone-IV, CTRO, Lahore
|
| Respondents |
M/s. CNS Engineering, Phase-III, DHA, Lahore
|
| Citations |
2024 SLD 3537
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
11(2)
|