KOHINOOR SPINNING MILLS LTD. vs COMMISSIONER INLAND REVENUE Ss — 2022 PTD 1727 SUPREME-COURT

Case information

Citation: 2022 PTD 1727 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2022
Reporter: PTD
Parties: KOHINOOR SPINNING MILLS LTD. vs COMMISSIONER INLAND REVENUE Ss
Subject matter: Criminal

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

KOHINOOR SPINNING MILLS LTD. VS COMMISSIONER INLAND REVENUE Ss. 131 & 133---Constitution of Pakistan, Art. 185(3)---Questions of law not raised before the Tribunal or High Court---Supreme Court is not a forum to raise fresh questions of law which have not been examined by the Tribunal or the High Court or do not even arise from the decision of the Tribunal---In numerous cases, a totally new question of law, which has not been raised earlier is agitated before the Supreme Court for the first time without disclosing that it has not been raised earlier---Supreme Court deprecated such practice and observed that the parties must restrict themselves to the questions of law raised and decided by the High Court and desist from introducing a new question of law by giving an impression that the same was not addressed by the forums below.

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