| Case ID |
f5d345f0-e710-41fa-9f99-6c1239a27522 |
| Body |
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| Case Number |
STA NO. 1421/LB/2023 |
| Decision Date |
Aug 17, 2023 |
| Hearing Date |
Jun 22, 2023 |
| Decision |
The Appellate Tribunal Inland Revenue addressed the appeal from M/s. Zubaida Associates against the decision of the CIR, LTO, Lahore. The Tribunal evaluated the arguments presented by the appellant's representative, Mr. Muhammad Arslan, ITP, and examined the relevant provisions of the Sales Tax Act, 1990, specifically Section 45B. The Tribunal concluded that the appellant's claims were substantiated, and the order of the CIR was not in accordance with the provisions of the law. Therefore, the Tribunal allowed the appeal, setting aside the previous order and providing relief to the appellant. |
| Summary |
The case of M/s. Zubaida Associates vs. The CIR, LTO, Lahore, heard by the Appellate Tribunal Inland Revenue on 22nd June 2023, revolves around the interpretation of Section 45B of the Sales Tax Act, 1990. The Tribunal, presided over by Mr. Muhammad Arslan, ITP, evaluated the arguments presented by the appellant. The decision emphasized the importance of adhering to legal provisions in tax assessments and highlighted the need for transparency and fairness in tax matters. This case serves as a significant reference for future tax-related disputes, particularly those involving the Sales Tax Act. The Tribunal's ruling reinforces the principles of justice and equity in tax administration, making it a noteworthy addition to the body of tax law jurisprudence in Pakistan. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
The CIR, LTO, Lahore,
M/s. Zubaida Associates, Gulberg-III, Lahore
|
| Judges |
Not available
|
| Lawyers |
Mr. Muhammad Arslan, ITP
|
| Petitioners |
M/s. Zubaida Associates, Gulberg-III, Lahore
|
| Respondents |
The CIR, LTO, Lahore
|
| Citations |
2023 SLD 6760
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
45B
|