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The COMMISSIONER INLAND REVENUE, PESHAWAR vs TARIQ MEHMOOD Ss — 2021 SCMR 440 SUPREME-COURT

Case information

Citation
2021 SCMR 440 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2021
Reporter
SCMR
Parties
The COMMISSIONER INLAND REVENUE, PESHAWAR vs TARIQ MEHMOOD Ss
Subject matter
Tax & Customs
Provisions referred to
S. 127; S. 121; S. 122C; S. 122C---F; Finance Act (XXVII of 2017); Finance Act (XVII of 2012); Finance Act (XVI of 2011); Finance Act (XVI of 2010); Income Tax Ordinance; Finance Act

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

The COMMISSIONER INLAND REVENUE, PESHAWAR VS TARIQ MEHMOOD Ss. 121, 122C [since omitted] & 127 [as amended by the Finance Act (XXVII of 2017), the Finance Act (XVII of 2012), Finance Act (XVI of 2011) and Finance Act (XVI of 2010)]---Best judgment assessment/provisional assessment order/final assessment order made by the Commissioner---Right of appeal to the Commissioner (Appeals) under S. 127 of the Income Tax Ordinance, 2001---Scope---Prior to Finance Act, 2010, when S. 121 of the Income Tax Ordinance, 2001 ('the 2001 Ordinance') alone was in the field, there was a right of appeal against a best judgment assessment---Between the Finance Act, 2010 and Finance Act, 2011, when S. 122C of the 2001 Ordinance was brought in but S. 127 remained untouched, the right of appeal remained unaffected---Right of appeal existed against either the provisional assessment order or the (deemed) final assessment---Effect of Finance Act, 2011 was to take away the right of appeal against the provisional assessment order, but the right against the (deemed) final assessment remained unaffected---Purported effect of Finance Act, 2012 was to take away altogether the right of appeal against any order/assessment made under S. 122C---Finally, Finance Act, 2017 restored the position (with respect to right of appeal) to what it had been prior to Finance Act, 2010.

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