COMMISSIONER INLAND REVENUE, ZONE-I, RTO, FAISALABAD vs AL-SEHAR MANUFACTURER (PVT — 2022 PTD 1010 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation: 2022 PTD 1010 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year: 2022
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE, ZONE-I, RTO, FAISALABAD vs AL-SEHAR MANUFACTURER (PVT
Provisions referred to: S. 45B---; S. 45B

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, RTO, FAISALABAD VS AL-SEHAR MANUFACTURER (PVT.) LTD., FAISALABAD S.45B---appeals---Inquiry---Scope---Taking evidence is one of the ingredients of an act of inquiry to find out the real truth of the matter---Word 'further' means that the Commissioner (appeals) can inquire into matter in furtherance of any previous inquiry already held and that denotes the previous inquiry held by the taxation officer at the stage of adjudication---Provision leaves no ambiguity that the Commissioner (appeals) is empowered to make any inquiry in furtherance of any previous inquiry held by the taxation officer at the adjudication stage if after due consideration and application of mind the Commissioner (appeals) deems it appropriate and necessary---Commissioner (appeals) may entertain or take evidence produced before him for the purpose of inquiry to find out the truth---Commissioner (appeals), after making such inquiry is debarred from remanding the matter to the lower authority for de novo consideration and is required to pass the order under S. 45B(2).

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