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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. 15; S. 127; S. 122C; Finance Act (XVII of 2012); Finance Act (XXVII of 2017); Finance Act; 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

The COMMISSIONER INLAND REVENUE, PESHAWAR VS TARIQ MEHMOOD Ss. 122C [since omitted] & 127(1) [as amended by the Finance Act (XVII of 2012) and before its amendment by the Finance Act (XXVII of 2017)]---Finance Act (XVII of 2012), S. 15(25)---Constitution of Pakistan, Art. 25---Section 15(25) of the Finance Act, 2012, vires of---Provisional assessment order made by the Commissioner---No right of appeal against such order to the Commissioner (Appeals) under S. 127 of the Income Tax Ordinance, 2001 for the time period falling between the Finance Act, 2012 and the Finance Act, 2017---Constitutionality---Held, that no intelligible differentiae existed that distinguished, insofar as the right of appeal under S. 127 of the Income Tax Ordinance, 2001 ('the 2001 Ordinance') was concerned, taxpayers who fell in the period between the Finance Act, 2012 and the Finance Act, 2017 from the taxpayers who came in the other periods---Furthermore, the differentiation created as a result of Finance Act, 2012 did not have any rational nexus with the object sought to be achieved by S. 122C of the 2001 Ordinance---Change made to S. 127(1) of the 2001 Ordinance by the Finance Act, 2012 was discriminatory within the meaning of Art. 25 of the Constitution and being in violation of the fundamental right so conferred was liable to be struck down---Subsection (25) of S. 15 of Finance Act, 2012 was declared to be ultra vires the Constitution---Resultantly the Supreme Court declared that at all times material for present purposes the right of appeal under S. 127(1) of the 2001 Ordinance had the form that it took as a result of Finance Act, 2011, and that tax-payers falling in the time period between the Finance Act, 2012 and the Finance Act, 2017, also had a right of appeal to the Commissioner (Appeals) under S. 127 of the 2001 Ordinance---Appeals were dismissed.

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