COMMISSIONER INLAND REVENUE vs SAMSOL INTERNATIONAL (PVT — 2021 PTD 155 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2021 PTD 155 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2021
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE vs SAMSOL INTERNATIONAL (PVT
Subject matter: Tax & Customs
Provisions referred to: S. 34

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

COMMISSIONER INLAND REVENUE VS SAMSOL INTERNATIONAL (PVT.) LTD. S.34a---Reference to High Court---Exercise of jurisdiction under S.34a of Federal Excise act, 2005---Findings of fact---Scope---Where order of appellate Tribunal was based on findings of facts, after detailed discussion, deliberation and interpretation of provisions of law and as such did not carry any mistake apparent on record, then same did not require any interference by High Court while exercising jurisdiction under S.34a of Federal Excise act, 2005.

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