FEDERAL BOARD OF REVENUE vs FEDERATION OF PAKISTAN S — 2022 PTD 1123 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2022 PTD 1123 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2022
Reporter: PTD
Parties: FEDERAL BOARD OF REVENUE vs FEDERATION OF PAKISTAN S
Subject matter: Civil
Provisions referred to: S. 122---C; S. 114; S. 122; Civil Procedure Code (V of 1908); Civil Procedure Code; 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

FEDERAL BOARD OF REVENUE VS FEDERATION OF PAKISTAN S.122---Civil Procedure Code (V of 1908), S.114 & O.XLVII---Review of judgment---Procedure---Ignorance of law and fact---Authorities sought review of judgment passed by High Court on the basis of conceding statement made in favour of taxpayer---Validity---Power to review is available in Constitutional jurisdiction, as provisions of Civil Procedure Code, 1908, are applicable--- One of the grounds for review under S.114, C.P.C. read with O.XLVII, C.P.C. is mistake of law or fact or ignorance of a settled legal position---By conceding in favour of respondent taxpayer's interpretation, the authority comprised its right of different interpretation by invoking provision of S.122 of Income Tax Ordinance, 2001---High Court directed the authorities to provide fair opportunity of hearing to taxpayer before prescribing next return format and in case proposal was not accepted, reasons would be communicated to respondent in writing---Review application was allowed, in circumstances.

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