| Case ID |
f88c5f2d-9936-43ea-9b6f-a71888066a3c |
| Body |
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| Case Number |
Civil Petitions No. 52, 53, 132 to 143, 189 to 200 |
| Decision Date |
|
| Hearing Date |
Feb 24, 2024 |
| Decision |
The Supreme Court of Pakistan addressed several civil petitions concerning the Income Tax Ordinance, 2001. The court examined the legality of certain actions taken by the Commissioner Inland Revenue, L.T.O. Karachi, in relation to A.F. Ferguson & Company and other respondents. The decision emphasized the importance of adhering to the provisions of the law and ensuring that tax assessments are conducted fairly and transparently. The court's ruling has significant implications for the practices of tax authorities and the rights of taxpayers, reinforcing the principle of justice in tax matters. |
| Summary |
This case revolves around the legal proceedings involving the Commissioner Inland Revenue and A.F. Ferguson & Company under the Income Tax Ordinance, 2001. The Supreme Court of Pakistan, in its hearing dated 24th February 2024, tackled various civil petitions that addressed contentious tax assessments and the procedural compliance of revenue authorities. The court underscored the necessity for transparency and fairness in tax administration, which is crucial for maintaining public trust in the tax system. The judgment serves as a pivotal reference for future tax-related disputes, especially in how authorities interact with businesses and individuals regarding tax obligations. The decision resonates with ongoing discussions about tax reform and the balance between revenue collection and taxpayer rights, highlighting the court's role in upholding legal standards in fiscal matters. Legal practitioners and tax professionals should take note of this ruling as it may influence future interpretations of the Income Tax Ordinance. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Commissioner Inland Revenue, L.T.O. Karachi,
A.F. Ferguson & Company, Karachi
|
| Judges |
Mr. Justice Syed Mansoor Ali Shah,
Mr. Justice Jamal Khan Mandokhail,
Mr. Justice Athar Minallah
|
| Lawyers |
Mrs. Asma Hamid, ASC,
Mrs. Tasneem Amin, AOR,
Mr. Farough Nasim, ASC,
Mr. Salaman Akram Raja, ASC,
Mr. Haider Waheed, ASC,
Mr. Hyder Ali Khan, ASC,
Mr. Khalid Javed Khan, ASC,
Mr. Rashid Anwar, ASC (through video link from Karachi),
Syed Rifaqat Hussain Shah, AOR,
Mr. Ghulam Nabi, AOR
|
| Petitioners |
Commissioner Inland Revenue, L.T.O. Karachi
|
| Respondents |
A.F. Ferguson & Company, Karachi and others
|
| Citations |
2024 SLD 3377
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 2001
|
| Sections |
4C
|