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: S. 177; 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 S. 177(10)---audit---Best judgment assessment---Section 177(10) of the Income Tax Ordinance, 2001---Said section could not be given retrospective effect.

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