COMMISSIONER INLAND REVENUE ZONE-I, REGIONAL TAX OFFICE, QUETTA vs SAINDAK METALS LTD — 2022 PTD 1290 QUETTA-HIGH-COURT-BALOCHISTAN

Case information

Citation: 2022 PTD 1290 QUETTA-HIGH-COURT-BALOCHISTAN
Court: Balochistan High Court
Year: 2022
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE ZONE-I, REGIONAL TAX OFFICE, QUETTA vs SAINDAK METALS LTD
Subject matter: Tax & Customs
Provisions referred to: S. 122; S. 120; 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 ZONE-I, REGIONAL TAX OFFICE, QUETTA VS SAINDAK METALS LTD. QUETTA, TAX PAYER Ss.120(1)(b), 122(5a) & 133---amended assessment order---Limitation---Dispute between parties was with regard to amended assessment order filed under S.122 (5a) of Income Tax Ordinance, 2001---Validity---Respondent / taxpayer filed income tax return for year 2006 on 30-12-2006, which deemed to be an assessment in term of S.120(1)(b) of Income Tax Ordinance, 2001---assessment order could have been amended as per S.122(2) of Income Tax Ordinance, 2001 as stood on 30-12-2006 and its limitation commenced on 01-01-2007---assessment Order in question could be amended within five years up till 1-1-2012 instead of 30-06-2012---amendment of assessment order dated 30-06-2012 was filed after expiry of limitation after five years from the date of return, which was barred by time and could not be applicable retrospectively---Reference was dismissed, in circumstances.

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