RAMZAN SUGAR MILLS LIMITED vs FEDERAL BOARD OF REVENUE Ss — 2021 PTD 1321 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2021 PTD 1321 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2021
Reporter: PTD
Parties: RAMZAN SUGAR MILLS LIMITED vs FEDERAL BOARD OF REVENUE Ss
Subject matter: Tax & Customs
Provisions referred to: S. 120; S. 122; Income Tax Ordinance

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

RAMZAN SUGAR MILLS LIMITED VS FEDERAL BOARD OF REVENUE Ss.120, 121 & 122---assessment---"Best judgment assessment"---amendment of assessment---Scope---assessment is made under Part II of Chapter X of the Income Tax Ordinance, 2001, which deals with the assessment under S.120 of Income Tax Ordinance, 2001 while the scheme of "best judgment assessment" mechanism to amend the assessment is provided in S.122 of the Income Tax Ordinance, 2001---Complete mechanism for amendment of assessment is given in S.122 of the Income Tax Ordinance, 2001 with nine subsections.

Other judgments reported in 2021 PTD

2021 PTD 892 LAHORE-HIGH-COURT-LAHORECHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN Ss. 2(a), 4 & Preamble---Income Tax Ordinance (XLIX of 2001), S.2(8)---Sales Tax Ac…
2021 PTD 892 LAHORE-HIGH-COURT-LAHORECHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN Delegated/subordinate legislation---'Notifications' as a form of delegated legislat…
2021 PTD 892 LAHORE-HIGH-COURT-LAHORECHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN art. 199 & Pt. II, Chapt. 1---Fiscal notification---Constitutional jurisdiction of…
2021 PTD 892 LAHORE-HIGH-COURT-LAHORECHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN art. 199 & Pt. II, Chap. 1---Constitutional jurisdiction of the High Court---Scope-…
2021 PTD 892 LAHORE-HIGH-COURT-LAHORECHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN Delegated/subordinate legislation, vires of---Strong presumption of constitutionali…
2021 PTD 871 LAHORE-HIGH-COURT-LAHOREPUNJAB SMALL INDUSTRIES, RAWALPINDI VS DEPUTY COLLECTOR ADJUDICATION S.24-a---Reasons to be stated for decision---Scope---Order passed by ju…

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