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COMMISSIONER INLAND REVENUE ZONE-I, LTU vs MCB BANK LIMITED S — 2021 SCMR 1325 SUPREME-COURT

Case information

Citation
2021 SCMR 1325 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2021
Reporter
SCMR
Parties
COMMISSIONER INLAND REVENUE ZONE-I, LTU vs MCB BANK LIMITED S
Subject matter
Tax & Customs
Provisions referred to
S. 161---F; S. 161; 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 ZONE-I, LTU VS MCB BANK LIMITED S. 161---Failure to pay tax collected or deducted---Show cause notice---General and vague show cause notices issued by tax authorities under S. 161 of Income Tax Ordinance, 2001 by incorrectly relying on the observations of the High Court in the judgment reported as Bilz (Pvt) Ltd. v Deputy Commissioner of Income Tax and another 2002 PTD 1, PLD 2002 SC 353 ("Bilz case")---Supreme Court deprecated such misreading of the Bilz case by tax authorities and termed general and vague show cause notices issued under S. 161 as a fishing expedition and roving inquiry.

Other judgments reported in 2021 SCMR

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