| Case ID |
f9d11e4f-b0f3-42bd-936c-4699370e3155 |
| Body |
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| Case Number |
Income Tax Reference No.36 of 2022 |
| Decision Date |
|
| Hearing Date |
May 22, 2024 |
| Decision |
The case involved an appeal regarding the interpretation and application of Section 133(1) of the Income Tax Ordinance, 2001. The Lahore High Court, Multan Bench, examined the arguments presented by both the Commissioner Inland Revenue and the respondent, Zia-ur-Rehman. The court considered the statutory provisions and relevant case law to arrive at a decision aimed at clarifying the legal obligations under the Income Tax Ordinance. The judgment emphasized the importance of compliance with tax regulations and the consequences of non-compliance, while also addressing the rights of the taxpayer in the context of income tax assessments. |
| Summary |
This case pertains to an income tax reference where the Lahore High Court, Multan Bench, addressed important issues regarding the Income Tax Ordinance, 2001. Key aspects of the case include the interpretation of Section 133(1), which governs the powers of the tax authorities in assessing income tax liabilities. The court's scrutiny aimed to protect the rights of taxpayers while ensuring compliance with tax regulations. The decision is significant for legal practitioners and taxpayers alike, as it sets a precedent for future cases involving similar tax issues. The case highlights the balance between tax authority powers and taxpayer rights, making it a crucial reference point for ongoing discussions around income tax law in Pakistan. |
| Court |
Lahore High Court, Multan Bench
|
| Entities Involved |
Not available
|
| Judges |
Raheel Kamran
|
| Lawyers |
Agha Muhammad Akmal Khan,
Mr. Niaz Ahmed Khan
|
| Petitioners |
Commissioner Inland Revenue
|
| Respondents |
Zia-ur-Rehman
|
| Citations |
2024 SLD 3493
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 2001
|
| Sections |
133(1)
|