MUNIR FAZLA vs The COMMISSIONER INLAND REVENUE, ZONE-III RTO, ISLAMABAD S — 2022 PTD 1459 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation: 2022 PTD 1459 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year: 2022
Reporter: PTD
Parties: MUNIR FAZLA vs The COMMISSIONER INLAND REVENUE, ZONE-III RTO, ISLAMABAD S
Subject matter: Tax & Customs
Provisions referred to: S. 129; Finance Act (VII of 2005); Income Tax Ordinance; Finance 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

MUNIR FAZLA VS The COMMISSIONER INLAND REVENUE, ZONE-III RTO, ISLAMABAD S.129(1)(a) [as amended by Finance Act (VII of 2005)]---Remand of case---Appellate Authority, jurisdiction of---In appeal filed by taxpayer against assessment order Commissioner (Appeals) remanded the matter for re-assessment---Validity---Appellate Authority was empowered under provision of S.129(1)(a) of Income Tax Ordinance, 2001, (as amended by Finance Act, 2005), to undertake further inquiries and examine record for deciding case by itself without sending the case back to Assessing Officer---Appellate Tribunal Inland Revenue set aside remand order passed by Commissioner (Appeals), dismissed appeal filed by taxpayer before Appellate Authority and restored order passed by Assessing Officer---Appeal was dismissed accordingly.

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