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COMMISSIONER INLAND REVENUE LARGE TAXPAYER UNIT, LEGAL DIVISION, LAHORE vs Syed BHAIS LIGHTING LIMITED Ss — 2022 PTD 1161 LAHORE-HIGH-COURT-LAHORE

Case information

Citation
2022 PTD 1161 LAHORE-HIGH-COURT-LAHORE
Court
Lahore High Court
Year
2022
Reporter
PTD
Parties
COMMISSIONER INLAND REVENUE LARGE TAXPAYER UNIT, LEGAL DIVISION, LAHORE vs Syed BHAIS LIGHTING LIMITED Ss
Subject matter
Tax & Customs
Provisions referred to
S. 156---N; S. 156; S. 161; Income Tax Ordinance (XXXI of 1979); 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 LARGE TAXPAYER UNIT, LEGAL DIVISION, LAHORE VS Syed BHAIS LIGHTING LIMITED Ss.133 (1) & 161---Income Tax Ordinance (XXXI of 1979), S.156---Notice, issuance of---Limitation---Dispute was with regard to applying provision of S.156 of Income Tax Ordinance, 1979, [since repealed]---Validity---Notice under S.161 of Income Tax Ordinance, 2001, could not be issued within five years or beyond the period for which taxpayer was not obliged to maintain the record---Notice in question was issued within limitation---Appellate Tribunal Inland Revenue erred in law while holding that notice was beyond limitation---High Court set aside judgment passed by Appellate Tribunal Inland Revenue and matter was remanded for decision a fresh by the Tribunal---Reference was allowed, in circumstances.

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