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WARID TELECOM (PVT.) LIMITED vs APPELLATE TRIBUNAL INLAND REVENUE through Chairman, ATIR DIVISIONAL BRANCH, ISLAMABAD Ss — 2022 PTD 1220 ISLAMABAD

Case information

Citation
2022 PTD 1220 ISLAMABAD
Court
Islamabad High Court
Year
2022
Reporter
PTD
Parties
WARID TELECOM (PVT.) LIMITED vs APPELLATE TRIBUNAL INLAND REVENUE through Chairman, ATIR DIVISIONAL BRANCH, ISLAMABAD Ss
Subject matter
Tax & Customs
Provisions referred to
S. 11

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

WARID TELECOM (PVT.) LIMITED VS APPELLATE TRIBUNAL INLAND REVENUE through Chairman, ATIR DIVISIONAL BRANCH, ISLAMABAD Ss.11, 11-B & 47---De novo proceedings---assessment giving effect to any order---Scope---Tax payer was aggrieved of remand of proceedings for de novo consideration by Taxation Officer---Validity---Such power was not vested in Commissioner Inland Revenue (appeals)---Such orders were not assailed and, therefore, after independent determination, Taxation Officer decided earlier issued show-cause notices anew--- Proceedings were covered under S.11 of Sales Tax, act 1990 and did not attract S.11(B) of Sales Tax act, 1990---appellate Tribunal Inland Revenue also directed Taxation Officer to scrutinize all issues so raised and then to make determination whether taxpayer was eligible for grant of exemption---Such remand was in the nature of 'de novo consideration' and it did not affect nor prejudice the show-cause notice, which had been issued under S.11(5) of Sales Tax act, 1990---Subsequent proceedings in all the cases were covered under S.11 of Sales Tax act, 1990 and not under S.11(B) of Sales Tax act, 1990---High Court set aside the order passed by appellate Tribunal Inland Revenue as it did not properly appreciate distinction between Ss. 11 & 11(B) of Sales Tax act, 1990 and erred in deciding appeals on the sole ground that those were not competent---High Court remanded the matter to appellate Tribunal Inland Revenue for decision afresh on appeals as proceedings were covered under S.11 of Sales Tax act, 1990, after affording opportunity of hearing to parties---Reference was disposed of accordingly.

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