| Case ID |
f3c38f30-e743-4f3d-8f65-7aed31ad598f |
| Body |
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| 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
|