Legal Case Summary

Case Details
Case ID f3c38f30-e743-4f3d-8f65-7aed31ad598f
Body View case body.
Case Number ITA No. 228/KB/2023
Decision Date May 31, 2023
Hearing Date Apr 27, 2023
Decision The case was decided based on the interpretation of the Qanun-e-Shahadat, particularly Section 119, which deals with the admissibility of certain evidence. The tribunal examined the evidence presented by both parties and made a determination that the appellant's claims were substantiated according to the applicable laws. The decision emphasized the importance of adhering to legal standards in evidence submission and the role of the tribunal in ensuring fair adjudication. This ruling serves as a significant precedent for similar cases in the future, highlighting the necessity of robust legal representation and the critical analysis of evidence.
Summary In the case of ITA No. 228/KB/2023, the Appellate Tribunal Inland Revenue examined the appeals filed by M/s Advance Saeed Corporation against The Commissioner-IR, RTO, Hyderabad. The tribunal's hearing took place on April 27, 2023, and the decision was rendered on May 31, 2023. Key issues addressed included the interpretation of Qanun-e-Shahadat, specifically Section 119, which governs the admissibility of evidence. The tribunal's ruling underscores the importance of procedural correctness and the necessity for parties to present evidence in compliance with legal standards. This case is significant for its implications on future tax-related disputes and the interpretation of evidentiary rules in appellate proceedings. Legal practitioners and entities involved in similar cases should take note of this decision as it sets a precedent for the handling of evidence in tax appeals, reinforcing the need for meticulous legal representation and adherence to statutory requirements.
Court Appellate Tribunal Inland Revenue
Entities Involved Not available
Judges DR. TAUQEER IRTIZA, MR. AAMIR MAQSOOD
Lawyers Mr. Kamran Rizvi, Advocate, Mr. Kamran, D.R.
Petitioners M/s Advance Saeed Corporation, Tando Allayar
Respondents The Commissioner-IR, RTO, Hyderabad
Citations 2023 SLD 6648
Other Citations Not available
Laws Involved Qanun-e-Shahadat
Sections 119