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THE COMMISSIONER INLAND REVENUE, RTO, LAHORE vs HABIB STEEL RE-ROLLING MILLS, LAHORE S — 2022 PTD 1935 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2022 PTD 1935 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2022
Reporter
PTD
Parties
THE COMMISSIONER INLAND REVENUE, RTO, LAHORE vs HABIB STEEL RE-ROLLING MILLS, LAHORE S
Subject matter
Criminal
Provisions referred to
S. 129---D; 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

THE COMMISSIONER INLAND REVENUE, RTO, LAHORE VS HABIB STEEL RE-ROLLING MILLS, LAHORE S. 129---Decision in appeal---Scope---Section 129 of Income Tax Ordinance, 2001, has two shades: In case of an appeal against an assessment order the Commissioner (Appeals) may confirm, modify or annul the order whereas in any other case, the Commissioner (Appeals) may make such order as he deems fit---Words confirm, modify and annul used in S. 129(1)(a) confine and limit the power of the Commissioner (Appeals) to decide an appeal against an assessment order---Legislature has specifically inserted these words specifying the powers of Commissioner (Appeals) to exclude any other way of disposal of appeal against assessment orders, hence, it is clear from the plain language of S. 129(1)(a) that Commissioner (Appeals) is not vested with power to remand a case where the appeal is against an assessment order and he can only confirm, modify or annul the assessment order of assessing officer---Against an order other than assessment order, the Commissioner (Appeals), in case of appeal may pass an appropriate order as he thinks fit.

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