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PAKISTAN TOBACCO COMPANY LIMITED vs FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad S — 2022 PTD 1574 ISLAMABAD

Case information

Citation
2022 PTD 1574 ISLAMABAD
Court
Islamabad High Court
Year
2022
Reporter
PTD
Parties
PAKISTAN TOBACCO COMPANY LIMITED vs FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad S
Subject matter
Tax & Customs
Provisions referred to
S. 117; 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

PAKISTAN TOBACCO COMPANY LIMITED VS FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad S.117(1)---audit---Selection power---Federal Board of Revenue, (FBR) direction to Commissioner---Scope---Federal Board Revenue is devoid of authority to direct Commissioners as to how to exercise discretionary authority under S.117(1) of Income Tax Ordinance, 2001, in relation to select taxpayers and does not have subject matter jurisdiction to issue such orders.

Other judgments reported in 2022 PTD

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