| Case ID |
eb484d89-4af5-4e6d-b77e-cdf17fa8c308 |
| Body |
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| Case Number |
W.P. No. 2510/2017 |
| Decision Date |
Mar 22, 2023 |
| Hearing Date |
|
| Decision |
The Islamabad High Court delivered its decision on W.P. No. 2510/2017 on March 22, 2023. The case involved the petitioner, Masud Reza, against the Federation of Pakistan, represented by the President’s Secretariat as the Appellate Authority under Section 32 of the Federal Tax Ombudsman Ordinance, 2000. The court examined the arguments presented by both sides, focusing on the provisions of the Income Tax Ordinance, particularly Section 140. The decision clarified the interpretation of tax obligations and the authority of the Federal Tax Ombudsman in resolving disputes related to income tax assessments. The ruling emphasized the importance of adhering to statutory guidelines while also ensuring fair representation and due process for the petitioners. |
| Summary |
This case, W.P. No. 2510/2017, adjudicated by the Islamabad High Court, revolves around income tax issues under the Income Tax Ordinance, 2001. The petitioner, Masud Reza, contested decisions made by the Federal Tax Ombudsman, represented by the Federation of Pakistan. The court's examination focused on the application of Section 140, which pertains to tax assessments. The case underscores the balance between taxpayer rights and government authority in tax matters. It highlights the procedural safeguards available to taxpayers while navigating tax disputes. The decision aims to provide clarity on the interpretation of tax laws, ensuring that individuals are not unjustly penalized and that their rights are upheld in the face of administrative actions. The ruling serves as a precedent for future cases involving similar tax disputes, reinforcing the need for transparency and accountability in tax administration. Key phrases that emerge from this case include 'income tax obligations,' 'Federal Tax Ombudsman,' and 'taxpayer rights,' which are crucial for understanding the evolving landscape of tax law in Pakistan. |
| Court |
Islamabad High Court
|
| Entities Involved |
THE FEDERATION OF PAKISTAN
|
| Judges |
BABAR SATTAR
|
| Lawyers |
Mr. Waheed Shahzad Butt,
Mr. Adnan Hiader Randhawa,
Mr. Aqeel Akhtar Raja
|
| Petitioners |
MASUD REZA
|
| Respondents |
THE FEDERATION OF PAKISTAN
|
| Citations |
2023 SLD 6623
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 2001
|
| Sections |
140
|