PAK LAW GPT — Pakistan Case Law AI justice scale emblemPAK LAW GPTCase law · Urdu & English

The COMMISSIONER INLAND REVENUE ZONE-I, REGIONAL TAX OFFICE, QUETTA vs QUETTA ELECTRIC SUPPLY COMPANY LIMITED, ZARGHOON ROAD, QUETTA Ss — 2022 PTD 1265 QUETTA-HIGH-COURT-BALOCHISTAN

Case information

Citation
2022 PTD 1265 QUETTA-HIGH-COURT-BALOCHISTAN
Court
Balochistan High Court
Year
2022
Reporter
PTD
Parties
The COMMISSIONER INLAND REVENUE ZONE-I, REGIONAL TAX OFFICE, QUETTA vs QUETTA ELECTRIC SUPPLY COMPANY LIMITED, ZARGHOON ROAD, QUETTA Ss
Subject matter
Tax & Customs
Provisions referred to
S. 11; S. 33; S. 34; Income Tax Ordinance; Sales Tax Act

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

The COMMISSIONER INLAND REVENUE ZONE-I, REGIONAL TAX OFFICE, QUETTA VS QUETTA ELECTRIC SUPPLY COMPANY LIMITED, ZARGHOON ROAD, QUETTA Ss.11, 33 (5), 34 & 47---Penalty and surcharge, recovery of---Pre-conditions---Authorities sought recovery of penalty and surcharge from taxpayer in exercise of powers under S.11(1) of Income Tax Ordinance 2001---Appellate Tribunal Inland Revenue set aside the order of such recovery---Validity---For imposition of penalty under S.33 of Sales Tax Act, 1990, and default of surcharge under S.34 of Sales Tax Act, 1990, authorities could invoke provisions of S.11(1) of Sales Tax Act, 1990, issue show-cause notice and could pass assessment order, if registered person had either failed to file return by due date or having filed return by due date, had paid an amount which for some miscalculation was less than the amount of tax actually payable---Both the eventualities triggering action under S.11(1) of Sales Tax Act, 1990, were non-existent---High Court declined to interfere in order passed by Appellate Tribunal Inland Revenue as show-cause notice and subsequent order in original passed by Assessing Officer were rightly set aside---Reference was dismissed, in circumstances.

Other judgments reported in 2022 PTD

Back to the case-law library · Search Pakistani case law in Urdu or English