IZHAR CONSTRUCTION (PVT.) LIMITED vs COMMISSIONER (APPEALS) PRA, LAHORE Ss — 2021 PTD 270 APPELLATE-TRIBUNAL-PUNJAB-REVENUE-AUTHORITY

Case information

Citation: 2021 PTD 270 APPELLATE-TRIBUNAL-PUNJAB-REVENUE-AUTHORITY
Year: 2021
Reporter: PTD
Parties: IZHAR CONSTRUCTION (PVT.) LIMITED vs COMMISSIONER (APPEALS) PRA, LAHORE Ss
Subject matter: Tax & Customs

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

IZHAR CONSTRUCTION (PVT.) LIMITED VS COMMISSIONER (APPEALS) PRA, LAHORE Ss.24 & 57---assessment of tax---Obligation to produce documents and provide information---Non-production of documents---Effect---Show-cause notice was issued to the appellant for providing construction services to Civil aviation authority under a contract---Despite providing taxable services the appellant neither declared the same in sales tax returns nor paid the tax under Punjab Sales Tax on Services act, 2012---additional Commissioner passed the order wherein the appellant was held liable to pay sales tax on services---appeal filed against said order was dismissed, however, the tax payable by appellant was reduced---Contention of appellant was that Civil aviation authority could not be taxed by any Provincial authority directly or indirectly and that since appellant was an agent of Civil aviation authority therefore, taxing the appellant would amount to taxing Civil aviation authority---Validity---appellant tried its utmost to make it a case against the Civil aviation authority whereas Civil aviation authority never felt aggrieved of the impugned orders and never made any effort to become party to the proceedings---Contract between appellant and Civil aviation authority was admitted but despite demand copy of the contract was not provided by the appellant---Contract was an important document and the appellant was required to produce it before the concerned officer but he failed to do so which showed that the appellant had tried to conceal something from the Punjab Revenue authority---Impugned orders were well-reasoned and speaking ones wherein all the aspects of the case were attended and discussed---appeal was dismissed.

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…

Back to the case-law library · Search Pakistani case law in Urdu or English