NISHAT MILLS LIMITED vs The COMMISSIONER OF INCOME/ WEALTH TAX, COMPANIES ZONE, FAISALABAD S — 2021 PTD 1986 SUPREME-COURT

Case information

Citation: 2021 PTD 1986 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2021
Reporter: PTD
Parties: NISHAT MILLS LIMITED vs The COMMISSIONER OF INCOME/ WEALTH TAX, COMPANIES ZONE, FAISALABAD S
Subject matter: Tax & Customs
Provisions referred to: S. 213---I; S. 7; S. 213; S. 62; S. 66-; Income Tax Ordinance (XXXI of 1979); 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

NISHAT MILLS LIMITED VS The COMMISSIONER OF INCOME/ WEALTH TAX, COMPANIES ZONE, FAISALABAD S. 213---Income Tax Ordinance (XXXI of 1979), S. 7 [since repealed]---Guidance to Deputy Commissioner---Scope and meaning of S. 213 of the Income Tax Ordinance, 2001 and S. 7 of the Income Tax Ordinance, 1979 (since repealed). Citation Name: 2021 PTD 1986 SUPREME-COURTBookmark this Case NISHAT MILLS LIMITED VS The COMMISSIONER OF INCOME/ WEALTH TAX, COMPANIES ZONE, FAISALABAD Ss. 7, 62(2) & 66-a--- assessments framed by the Deputy Commissioner of Income Tax ("ITO") under S. 62 of the Income Tax Ordinance, 1979 ('the 1979 Ordinance')---Powers of Inspecting additional Commissioner ("IaC") under S. 66-a of the 1979 Ordinance to revise assessment framed by the Deputy Commissioner---Scope---In circumstances where the ITO framed the assessments with the approval and in consultation with the concerned IaC, whether the IaC was subsequently precluded from revising such assessment under S. 66-a of the 1979 Ordinance.

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