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COMMISSIONER INLAND REVENUE, LAHORE vs HNR COMPANY (PVT — 2022 PTD 1169 SUPREME-COURT

Case information

Citation
2022 PTD 1169 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2022
Reporter
PTD
Parties
COMMISSIONER INLAND REVENUE, LAHORE vs HNR COMPANY (PVT
Subject matter
Tax & Customs
Provisions referred to
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

COMMISSIONER INLAND REVENUE, LAHORE VS HNR COMPANY (PVT.) LIMITED, LAHORE Ss. 120, 121(1)(d) & 122(2) [as they existed prior to the amendments made by Finance Act, 2010]---Best judgment assessment order under section 121(1)(d) of the Income Tax Ordinance, 2001 ("the Ordinance')---Such order cannot be made in cases where deemed assessment order has already been made under section 120 of the Ordinance---In the present case respondent-tax payer had submitted its income tax returns for the Tax Years 2005 and 2006; these returns were deemed to have been accepted under section 120 of the Ordinance and, therefore, section 121 of the Ordinance would not apply---Another additional ground prevented action to be taken against the respondent, which was the 'five years' limitation period provided in section 122(2) of the Ordinance, and since five years had expired action could not be initiated---Respondent had also written to the Deputy Commissioner, Inland Revenue, to identify the 'specific year' but he did not respond to such legitimate query---Instead the Deputy Commissioner, Inland Revenue elected to proceed unilaterally and did so without providing an opportunity of a hearing to the respondent, which was yet another transgression of the law---Petitions for leave to appeal were dismissed and leave was refused.

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