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COMMISSIONER OF INLAND REVENUE, ZONE-III, REGIONAL TAX OFFICE, ISLAMABAD vs PEARL SECURITY (PVT — 2022 PTD 1876 ISLAMABAD

Case information

Citation
2022 PTD 1876 ISLAMABAD
Court
Islamabad High Court
Year
2022
Reporter
PTD
Parties
COMMISSIONER OF INLAND REVENUE, ZONE-III, REGIONAL TAX OFFICE, ISLAMABAD vs PEARL SECURITY (PVT
Subject matter
Tax & Customs
Provisions referred to
S. 170; 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

COMMISSIONER OF INLAND REVENUE, ZONE-III, REGIONAL TAX OFFICE, ISLAMABAD VS PEARL SECURITY (PVT.) LIMITED Ss.133 & 170---Tax return---Limitation---Inaction of authorities---Effect---Question was with regard to limitation of tax refund---Validity---Taxpayer was estopped from asserting a favourable refund order by default where it had statutory recourse against inaction of authorities, which it opted not to pursue---Taxpayer not filing an appeal under S.170(5)(b) of Income Tax Ordinance, 2001 was apparently not pushed for an early resolution of its refund claim---Taxpayer could not turn around to hold tax officer to his duty to pass refund order within 60 days, while absolving itself altogether of any responsibility for proactive action for refund claim to be decided as early as possible after expiry of 60 days---High Court answered Reference in favour of authorities and against the taxpayer, the question of law so formulated---Timeframe under S.170(4) of Income Tax Ordinance, 2001 to pass refund order was directory as long as right of appeal under S.170(5)(b) of Income Tax Ordinance, 2001 subsisted---Reference was allowed accordingly.

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