RAMZAN SUGAR MILLS LIMITED vs FEDERAL BOARD OF REVENUE S — 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 S
Subject matter: Tax & Customs
Provisions referred to: 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 S.122(4)---amendment of assessment---Scope---Subsection (4) of S.122 of the Income Tax Ordinance, 2001, reveals that the Commissioner may further amend, as many times as may be necessary, the original "assessment" order within five years from the end of the financial year in which he has issued or is treated as having issued the amended assessment order to the taxpayer as per section or otherwise one year from the end of the financial year in which the Commissioner has issued or is treated as having issued the amended assessment order to the taxpayer.

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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