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PAKISTAN LNG LIMITED vs FEDERATION OF PAKISTAN, through Secretary Revenue Division, Ministry of Finance, Islamabad S — 2022 PTD 1763 ISLAMABAD

Case information

Citation
2022 PTD 1763 ISLAMABAD
Court
Islamabad High Court
Year
2022
Reporter
PTD
Parties
PAKISTAN LNG LIMITED vs FEDERATION OF PAKISTAN, through Secretary Revenue Division, Ministry of Finance, Islamabad S
Subject matter
Criminal
Provisions referred to
S. 138; 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 LNG LIMITED VS FEDERATION OF PAKISTAN, through Secretary Revenue Division, Ministry of Finance, Islamabad S.138(1)---Tax liability, recovery of---Coercive measures---Object, purpose and scope---Purpose of S. 138(1) of Income Tax Ordinance, 2001 is to inform taxpayer that tax liability created by Adjudicating Authority has been affirmed by Appellate Authority and would be recovered by the State unless such assessment is interfered with by a higher appellate forum.

Other judgments reported in 2022 PTD

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