COMMISSIONER INLAND REVENUE vs Mst — 2021 PTD 2189 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2021 PTD 2189 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2021
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE vs Mst
Subject matter: Tax & Customs
Provisions referred to: S. 133---R; S. 133; 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

COMMISSIONER INLAND REVENUE VS Mst. FARRAH NAZ S.133---Reference to High Court---Exercise of jurisdiction of High Court under S.133 of the Income Tax Ordinance, 2001---Scope---Question of law neither raised nor adjudicated upon Appellate Tribunal could not be raised before High Court under Section 133 of Income Tax Ordinance, 2001 --- Where a question of law arising out of an order of Appellate Tribunal was permissible to be raised, then same could also be answered provided it was based on undisputed / settled facts or its answer was not dependent upon determination of certain facts---Where such questions of fact had not been determined, then High Court could remand or refer matter to Appellate Tribunal for rehearing and deciding matter afresh as said forum was competent to decide questions of fact arising in a matter.

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