FATEH YARN (PVT). LTD. FAISALABAD vs COMMISSIONER INLAND REVENUE, FAISALABAD Factual controversy — 2021 PTD 1392 SUPREME-COURT

Case information

Citation: 2021 PTD 1392 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2021
Reporter: PTD
Parties: FATEH YARN (PVT). LTD. FAISALABAD vs COMMISSIONER INLAND REVENUE, FAISALABAD Factual controversy
Provisions referred to: S. 7

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

FATEH YARN (PVT). LTD. FAISALABAD VS COMMISSIONER INLAND REVENUE, FAISALABAD Factual controversy---Superior courts, jurisdiction of---Scope---Superior courts could not engage in factual controversies, however an exception had been carved out for situations where a substantial defect in the reading of oral or documentary evidence was pointed out. Citation Name: 2021 PTD 1392 SUPREME-COURTBookmark this Case FATEH YARN (PVT). LTD. FAISALABAD VS COMMISSIONER INLAND REVENUE, FAISALABAD S. 7(1)---Input tax credit, claim of---Fake documentary evidence---No reliable documentary evidence was provided by the petitioner-tax payer to support its claim of input tax credit, therefore the same should be disallowed (in fact whatever evidence had been provided was fake)---Petition for leave to appeal was converted into appeal and partly allowed. Citation Name: 2021 PTD 1392 SUPREME-COURTBookmark this Case FATEH YARN (PVT). LTD. FAISALABAD VS COMMISSIONER INLAND REVENUE, FAISALABAD Notice---Tax liability mentioned in the notice---Scope---Order of adjudication passed on the basis of a ground not stated in the notice was palpably illegal and void on the face of it---Same logic should extend to an order imposing a tax liability for a time period not mentioned in the notice---Purpose of serving a notice on a taxpayer was to notify him of the case against him---When such a document contained incomplete information it could seriously prejudice the taxpayer's defence.

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