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CHINA NATIONAL ELECTRIC WIRE AND CABLE IMPORT AND EXPORT CORPORATION, LAHORE vs The COMMISSIONER INLAND REVENUE, RTO, LAHORE Ss — 2022 PTD 1839 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2022 PTD 1839 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2022
Reporter
PTD
Parties
CHINA NATIONAL ELECTRIC WIRE AND CABLE IMPORT AND EXPORT CORPORATION, LAHORE vs The COMMISSIONER INLAND REVENUE, RTO, LAHORE Ss
Subject matter
Tax & Customs
Provisions referred to
S. 221; S. 131; S. 129; 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

CHINA NATIONAL ELECTRIC WIRE AND CABLE IMPORT AND EXPORT CORPORATION, LAHORE VS The COMMISSIONER INLAND REVENUE, RTO, LAHORE Ss.221, 131, 129, 128 & 127---Rectification of mistakes---Appeal to the Appellate Tribunal---Decision in appeal---Oral order, legality of---Scope---Appellate Tribunal while invoking its jurisdiction under S. 221 of Income Tax Ordinance, 2001 on its own observed that in an earlier order it had committed some grave mistakes of law, which were based on some omitted law and statement of counsel for the appellant who had stated that the Commissioner (Appeals) had refused to entertain appeals manually, which was factually incorrect---Appellate Tribunal could entertain an appeal under S.131(1) of the Income Tax Ordinance, 2001 against an order passed by the Commissioner (Appeals) under S. 129 of the Income Tax Ordinance, 2001---Subsection (4) of S. 129 explicitly mandated that as soon as practicable after deciding an appeal, the Commissioner (Appeals) would serve his order on the appellant and the Commissioner---Said provision clearly provided that a written order had to be passed by the Commissioner (Appeals), irrespective of fate of matter argued before him by any taxpayer---If written order was not passed by the Commissioner (Appeals), Ss.127, 128 and 129 would become redundant---Redundancy was not attributable to the law---Tribunal observed that appeals should not have been entertained by the Tribunal under S. 131 of the Income Tax Ordinance, 2001, as no written orders were in field---Earlier order passed by the Appellate Tribunal was re-called and withdrawn.

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